Roofmart Ontario – Federal Court authorizes a CRA requirement for a construction material company to disclose its customers with significant purchases

Campbell J authorized a requirement by the Minister for Roofmart to disclose the particulars of all its customers who in any of the past 4 ½ years had made purchases of construction materials from Roofmart in excess of an annualized total of $20,000. He found that they constituted an ascertainable group, and the request was made to verify that they were meeting their ITA and ETA obligations, e.g., their return reporting requirements.

Neal Armstrong. Summary of Minister of National Revenue v. Roofmart Ontario Inc., 2019 FC 506 under s. 231.2(3).