Section 289

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(1)

Cases

Canada (Revenu national) v. Les Développements Béarence Inc., 2019 CF 22

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 231.7 - Subsection 231.7(4) CRA cannot require a taxpayer to reformat its information for CRA’s reading convenience 298
Tax Topics - Income Tax Act - Section 231.2 - Subsection 231.2(1) no obligation to reformat previously-provided information 140

Subsection 289(3)

Cases

Canada (National Revenue) v. Hydro-Québec, 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