Gernhart v. The Queen, 99 DTC 5749 (FCA)
The taxpayer successfully argued that because the effect of s. 176(1) was to make their tax return publicly available, such requirement entailed an unreasonable seizure contrary to s. 8 of the Charter. S.176(1) was struck down in its entirety.
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|Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8||public disclosure was seizure||37|