Canada (Canada Revenue) v. Hydro-Québec, 2023 FCA 171

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Summaries

Summary Under

an s. 231.2 requirement that essentially repeated a requirement previously rejected under s. 231.2(3) was not res judicata

In Hydro-Québec (2018 FC 622) the Federal Court declined to authorize pursuant to s. 231.2(3) a requirement delivered to Hydro-Québec by CRA in...

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Summary Under

res judicata doctrine did not apply to s. 231.2(3)

Hydro-Québec (2018 FC 622) found that an s. 231.2 requirement for information concerning a large grouping of Hydro-Québec customers should not...

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