Fink – Attorney General is ordered to answer questions respecting remission relief to other taxpayers re set-off of capital losses against s. 7 benefits

The taxpayer sought judicial review of a CRA decision not to recommend a remission order to effectively permit the taxpayer to use a capital loss realized on a subsequent disposition of shares acquired under a stock option plan to offset part of the s. 7 benefit recognized on exercise of his options. De Montigny JA upheld an order below requiring the Attorney General to answer questions posed by the taxpayer respecting remission orders that had been granted to taxpayers in allegedly similar circumstances, except that those employees had been involved in an employee stock purchase plan rather than an employee stock option plan. Such information was not protected from disclosure under s. 241 as it related to administration or enforcement of the ITA.

Neal Armstrong. Summaries of Canada (Attorney General) v. Fink, 2017 FCA 87 under ITA s. 241(3)(b) and Financial Administration Act, s. 23(2).