Section 289

Table of Contents

Cases

MNR v. Paypal Canada Co., Docket T-564-17 (FCTD), 10 November 2017

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 231.2 - Subsection 231.2(3) all Paypal business account dollar volumes and names required to be disclosed 200

Piersanti v. Canada, 2014 FCA 243

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 propriety of evidence collection for criminal purposes is irrelevant to its admissibility in tax appeals 151
Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(1) propriety of evidence collection for criminal purposes is irrelevant to its admissibility in tax appeals 151

Subsection 289(3)

Cases

Canada (National Revenue) v. Hydro-Qu├ębec, 2018 CF 622

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 231.2 - Subsection 231.2(3) Hydro-Quebec not required to furnish information on its commercial customers 409