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Lin, 2019 FC 646-- summary under Paragraph 231.1(1)(a) Summary Under Tax Topics- Income Tax Act- Section 231.1- Subsection 231.1(1)- Paragraph 231.1(1)(a) low threshold of relevance- but auditees must be specified Three individuals whom CRA suspected of not disclosing offshore assets received letters requesting the filing of T1135s and requesting information, which CRA considered to be within its powers to request information under s. 231.1(1). ...

I agree that this lack of consistency between the two statutes may be a source of confusion for Quebec taxpayers and that it might be considered a source of unfairness, but it is not my role to rewrite the Act to avoid such an outcome. ...

The taxpayers considered it to be unfair that CRA had not issued any reassessment that they could appeal, and applied for an order of mandamus compelling CRA to reassess in some manner. ...

Although she accepted that these provisions provided for the seizure of the specified account information, she considered such seizure to be reasonable after weighing the “minimally intrusive” (para. 293) nature of the seizure (i.e., of banking information that the individuals already could be required under US law to provide) against (para. 349) “the need to protect Canada as a whole from the economic consequences of FATCA” (i.e., of the disruptive 30% U.S. withholding tax that would have been imposed in the absence of arriving at the IGA). ...

However, the taxpayer’s accounting firm immediately contacted the officer involved by email for an explanation and made submissions, and as part of further email exchanges the officer clarified why the items were not considered to satisfy the conditions for the drawback. ...

Strayer D.J. found that the requirements of promissory estoppel existed (on the basis of a "promise" provided in the Information Circular that a disclosure will be treated as voluntary if the client initiates it, subject to it being considered involuntary if the client initiates the disclosure with the knowledge of an audit, investigation etc. by the CCRA or an authority with which CCRA had an information exchange agreement) and on the basis that the taxpayers had no knowledge that the police force was such an authority with which CCRA had an information exchange agreement (even if the informal arrangement between that police force and CCRA could be described as a qualifying agreement). ...

Canada (National Revenue), 2016 FC 1086-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 CRA reasonably considered that TD Securities did not apply where the dividend was not fully and comprehensively taxed in the U.S. ...

In particular, the final CRA reviewer “concluded that there were no errors in the Guide that could be, in the context of the Applicant’s file, considered an action of the CRA warranting an extension of time to file a rebate application” (para. 23). ...

Favel J considered it to be unreasonable for the CRA delegate not to take the three-year delay of CRA in responding to the Objection into account in considering the interest-relief request, so that the matter was “remitted to another Delegate for redetermination of the Applicant’s entitlement to relief from interest accrued due only to delays caused by the CRA” (para. 56). ...

Such representations will be considered sufficiently precise for purposes of the doctrine of legitimate expectations if, had they been made in the context of a private law contract, they would be sufficiently certain to be capable of enforcement: Mavi at para 69. ...