Date: 20090512
Docket: T-96-09
Ottawa, Ontario,
May 12, 2009
PRESENT: The Honourable Mr. Justice Shore
BETWEEN:
MINISTER
OF NATIONAL REVENUE
Applicant
and
TIMOTHY
WINTER
Respondent
ORDER
UPON APPLICATION, pursuant to section
231.7 of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) (Act)
by the Minister of National Revenue, for an Order compelling Mr. Timothy Winter
to provide documents sought by the Minister under section 231.2 of the Act; and
AND UPON hearing from counsel for the Minister and
reading the filed affidavits;
THIS COURT ORDERS that within 30 days of the
date hereof, Mr. Winter shall provide to the Minister for purposes pursuant to
the administration and enforcement of the Income Tax Act, pursuant to the
provisions of section 231.2 thereof,
a)
Income Statement Reconciliation for each of the three businesses
to ensure that all the expenses claimed are related to earning the particular
business income;
b)
Purchasing and selling documents for 1600 Regional Road,
Brantford, Ontario; 90 Erie Avenue, Brantford Ontario; 162 Nelson Street,
Brantford, Ontario;
c)
Bank statements, cancelled cheques and deposit slips for all the
businesses and personal Bank accounts;
d)
Sales invoices, purchase vouchers and expense receipts;
e)
Supporting documents of purchase and expense payments such as
credit card statements, visa statements;
f)
Vehicle logbook for business purposes; and
g)
Books and records of income and expenses related to the
Respondent’s rental business, such as:
i)
Rental agreements/contracts;
ii)
Mortgage agreements and annual mortgage statements for rental
properties;
iii)
Expense receipts related to the rental income; and
iv)
All summaries, ledgers or working papers prepared by the
Respondent’s accountant or by the Respondent relating to the Respondent’s
business and rental properties.
THIS COURT FURTHER ORDERS costs payable to the
Applicant.
“Michel M.J. Shore”
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