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The Queen,61 the court concluded that the Income Tax Act, when read in conjunction with the Canada-US tax treaty62 and the Tax Convention Act,63 empowers the minister to issue a requirement for information sought by the US authorities in connection with their own taxation matters. 2) All requirements issued pursuant to subsection 231.2(1) are considered to be for a purpose relating to the administration or enforcement of the Act. ...

Utilities service connection expenses are eligible under paragraph 20(1)(ee) of the Act only if there is income from a business and if the conditions described in paragraphs 1 and 2 of Interpretation Bulletin IT-452 are met. ...