Section 179

Subsection 179(1)


Roseland Farms Ltd. v. The Queen, 96 DTC 6041 (FCA)

Stone J.A. found (at p. 6043) that although "the policy of the law favours openness and abhors secrecy of judicial proceedings", no violence would be done to the fundamental principles of openness where, as in this case, the names of the Italian shareholders of the taxpayer were adduced only in camera particularly where, as here, those names already were known to Revenue Canada.

See Also

Rouleau c. La Reine, 2007 DTC 1619, 2007 TCC 338 (Informal Procedure)

Before going on to find that he was not satisfied that one of the primary reasons for the taxpayer's persistence in bringing a case to the Tax Court notwithstanding findings against other taxpayers on essentially the same facts, was to defer the payment of the taxpayer's taxes, Archambault J. noted that the taxpayer was unable to accept that he was misled by proponents of a tax shelter scheme who were dishonest or incompetent or exercised poor judgement and that the taxpayer was blinded by his own conviction.