Section 230

Subsection 230(1) - Records and books

Cases

Sidhu v. MNR, 93 DTC 5453 (FCA)

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Tax Topics - General Concepts - Evidence 39

R. v. McKinlay Transport Ltd., 85 DTC 5537, [1986] 1 CTC 29 (Ont. Prov. Ct.), aff'd 87 DTC 5438, [1987] 2 CTC (S.C.O.)

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Administrative Policy

5 October 2012 Roundtable, 2012-0454151C6 F - Registre des déplacements

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Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(k) onus on employer to support benefit computation if kilometer log 143

90 C.P.T.J. - Q.18

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88 C.R. - F.Q.11

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IC 78-10R2 "Books and Records Retention/Destruction"

IC 77-9R "Books, Records and Other Requirements for Taxpayers Having Foreign Affiliates"

Subsection 230(2) - Records and books

Cases

Ark Angel Foundation v. Canada (National Revenue), 2019 FCA 21

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Tax Topics - Income Tax Act - Section 168 - Subsection 168(1) - Paragraph 168(1)(e) revocation for failure to have records substantiating consulting fees paid to director 300
Tax Topics - Income Tax Act - Section 168 - Subsection 168(1) - Paragraph 168(1)(b) failure to demonstrate that consulting fees paid to director were for charitable activities 279

Prescient Foundation v. Canada (National Revenue), 2013 DTC 5101 [at 6044], 2013 FCA 120

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See Also

Promised Land Ministries v. The Queen, 2019 TCC 145

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Tax Topics - Income Tax Act - Section 188.2 - Subsection 188.2(2) - Paragraph 188.2(2)(a) registered charity responsible for generating receipts for mission work in 3rd world “cash economies” 248

Subsection 230(2.1) - Idem, lawyers

Cases

Thompson v. Canada (National Revenue), 2013 DTC 5146 [at 6296], 2013 FCA 197, rev'd 2016 SCC 21

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Tax Topics - Income Tax Act - Section 232 - Subsection 232(1) - Solicitor-Client Privilege clients' names not generally privileged 137

Subsection 230(3) - Minister’s requirement to keep records, etc.

Cases

R. v. McKinlay Transport Ltd., 87 DTC 5438 (S.C.O.)

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Subsection 230(4) - Limitation period for keeping records, etc.

See Also

Hill Fai Investments Ltd. v. The Queen, 2015 DTC 1158 [at 1012], 2015 TCC 167

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Tibilla v. The Queen, 2013 DTC 1174 [at 946], 2013 TCC 215, aff'd 2014 DTC 5125 [at 7322], 2014 FCA 227

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Administrative Policy

11 May 2015 External T.I. 2014-0548841E5 - Retention of Books and Records

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14 June 2013 External T.I. 2012-0461301E5 F - Retention of books and records

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Tax Topics - Income Tax Regulations - Regulation 5800 - Subsection 5800(1) Reg. 5800(1)(a) doc must be retained 2 years' after dissolution without regard to 6-year period 149

Subsection 230(4.1) - Electronic records

Administrative Policy

17 July 2014 External T.I. 2014-0526121E5 - Electronic records

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IC 05-1R1 "Electronic Record Keeping" June 2005

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