Section 231.1

Subsection 231.1(1) - Inspections

Cases

Canada (National Revenue) v. Atlas Tube Canada ULC, 2018 FC 1086

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 231.7 - Subsection 231.7(1) low threshold of relevance was met 274
Tax Topics - Income Tax Act - Section 232 - Subsection 232(1) - Solicitor-Client Privilege predominant purpose of due diligence report was to aid a business decision 307

Canada (National Revenue) v. Stankovic, 2018 FC 462

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 7 use of stolen data provided by French tax authorities did not violate taxpayer's Charter rights 182
Tax Topics - General Concepts - Stare Decisis Quebec CA decision relied upon 32
Tax Topics - Income Tax Act - Section 231.7 - Subsection 231.7(1) mere suspicion of criminal activity did not oust s. 231.1 188

Campbell v. Canada (Attorney General), 2018 FC 412

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Canada (National Revenue) v. BP Canada Energy Company, 2015 DTC 5077 [at 5958], 2015 FC 714, rev'd 2017 FCA 61

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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 - Excise Tax Act - Section 289 propriety of evidence collection for criminal purposes is irrelevant to its admissibility in tax appeals 151

R. v. Posteraro, 2014 DTC 5040 [at 6734], 2014 BCPC 31

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R v. He, 2012 DTC 5129 [at 7234], 2012 BCCA 318

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 288 - Subsection 288(1) 169

Redeemer Foundation v. Canada (National Revenue), 2008 DTC 6474, 2008 SCC 46, [2008] 2 S.C.R. 643

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Stanfield v. Canada (Minister of National Revenue), 2005 DTC 5454, 2005 FC 1010

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R. v. Dial Drugstores Ltd., 2003 DTC 5206 (Ont. Sup. Ct. J.)

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R. v. Ling, 2002 DTC 7566, 2002 SCC 74, [2002] 3 S.C.R. 814

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R. v. Jarvis, 2002 DTC 7547, 2002 SCC 73, [2002] 3 S.C.R. 757

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Words and Phrases
enforcement

The Queen v. Norwood, 2001 DTC 5111 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 surreptitious photocopying 162

The Queen v. Kloster, 98 DTC 6258 (Prov. Ct. B.C.)

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 taking of bank records breached privacy 50

The Queen v. Norway Insulation Inc., 95 DTC 5328 (Ont. C.J. (G.D.))

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R. v. Rosenberg, 87 DTC 5189, [1987] 1 CTC 385 (S.C.O.)

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Lipsey v. MNR, 84 DTC 6192, [1984] CTC 208 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Evidence 46

See Also

R. v. BT Céramiques Inc., 2017 QCCS 4262

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 mere suspicion of tax evasion and corrupting CRA officials is insufficient to invalidate audit information 521

R v. Lombardo, 2011 DTC 5065 [at 5733] (B.C. Prov. Ct.)

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Mommersteeg and Giffen v. The Queen, 96 DTC 1011 (TCC)

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O'Reilly v. Commissioners of the State Bank of Victoria (No.2), 83 ATC 4156 (HC)

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Administrative Policy

27 February 2019 CTF Corporate Management Tax Conference, Q.7

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27 November 2018 CTF Roundtable Q. 11, 2018-0779971C6 - Record Retention Policy Guideline

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 232 - Subsection 232(1) - Solicitor-Client Privilege solicitor-client privilege does not extend to list of uncertain tax positions 105

24 May 2018 CTF Seminar - Preventing, Navigating, and Resolving Tax Disputes under “Managing Tax Risk, The Ins and Outs of Reporting and Compliance” (Gordon Parr)

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23 February 2016 Toronto Centre Tax Professionals Seminar under “Access to Accountants' Working Papers”

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90 C.R. - Q62

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 231.2 47

86 C.R. - Q.29

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81 C.R. - Q10

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79 C.R. - Q34

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Paragraph 231.1(1)(a)

Cases

Canada (National Revenue) v. Lin, 2019 FC 646

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 231.7 - Subsection 231.7(1) CRA request for an information-request compliance order dismissed because it was unclear which entities were covered 358

Canada (National Revenue) v. Cameco Corporation, 2019 FCA 67

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Words and Phrases
audit
Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Ejusdem Generis 3rd word in phrase was limited by focus on other 2 words 126
Tax Topics - Statutory Interpretation - Redundancy/reading in words CRA’s broad interpretation of s. 231.1(1)(a) would render s. 231.1(1)(d) redundant 152
Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 45(2) interpretation informed by legislative amendment narrowing the wording 54

Administrative Policy

31 May 2019, Statement from the Canada Revenue Agency regarding the decision in Canada (National Revenue) v. Cameco Corporation (2019 FCA 67), CRA Webpage

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27 March 2019 CTF Seminar - Transfer Pricing

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(10) downward-adjustment requests reviewed for whether there is double non-taxation 110
Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(2) - Paragraph 247(2)(d) 3-step process before s. 247(2)(d) is applied 165
Tax Topics - Income Tax Act - Section 233.8 - Subsection 233.8(3) use of CbC reports for assessing risk 36

AD-19-02 Obtaining Information for Audit Purposes 2019-03-21

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Paragraph 231.1(1)(d)

Cases

Canada (National Revenue) v. Cameco Corporation, 2017 FC 763, aff'd 2019 FCA 67

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 95 - Subsection 95(1) unfettered CRA interview right would undercut Rules and proportionality principle 250
Tax Topics - Statutory Interpretation - Redundancy/reading in words presumption against tautology 44

BP Canada Energy Company v. Canada (National Revenue), 2017 FCA 61

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Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Interpretation Act - Section 8.1 federal power should be exercised harmoniously with provincial law 202

See Also

Jimenez, R. (On the Application of) v The First Tier Tribunal (Tax Chamber), [2019] EWCA Civ 51

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Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Territorial Limits a demand for information issued to a former UK resident was valid 355

Administrative Policy

20 November 2017 CTF Annual Conference - CRA Panel on Issues in the Administration and Enforcement of the ITA, Q.12

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20 November 2017 CTF Annual Conference - CRA Panel on Issues in the Administration and Enforcement of the ITA, Q.11

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Subsection 233.1(2)

Administrative Policy

7 October 2016 APFF Roundtable Q. 1C, 2016-0652771C6 F - T106 and multiple year ends

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Subsection 231.1(3) - Application

Cases

R. v. Baudais, 2014 DTC 5071 [at 6973], 2014 BCSC 856

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Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Other/Conflicting Statutes CRA could obtain warrants under Criminal Code rather than tax statutes 96

A.G. (Canada) v. Pica, 86 DTC 6001, [1986] 1 CTC 155 (Ont CA)

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The Queen v. Dzagic, 85 DTC 5252, [1985] 1 CTC 346 (S.C.O.), rev'd 86 DTC 6432, [1986] 2 CTC 288 (Ont CA)

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New Garden Restaurant and Tavern Ltd. v. MNR, 83 DTC 5338, [1983] CTC 332 (SCO)

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Royal Craft Products Ltd. v. The Queen, 80 DTC 6143, [1980] CTC 97 (Alta. C.A.)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 231.3 - Subsection 231.3(3) 46

In re Usarco Ltd., 80 DTC 6085, [1980] CTC 145 (Ont CA)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 231.3 - Subsection 231.3(7) 108

Subsection 231.1(4)

See Also

Delzotto v. The Queen, 95 DTC 5518 (FCTD)

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