Cases
Vancouver Trade Mart Inc. (Trustee Of) v. Canada (Attorney General), 97 DTC 5520, [1998] 1 CTC 79 (FCTD)
The Minister was able to make a demand for working papers of a trustee in bankruptcy that it had prepared in order to analyze irregularities...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 | working papers not protected | 36 |
| Tax Topics - General Concepts - Solicitor-Client Privilege | 31 |
Agt Ltd. v. Canada (Attorney General), 97 DTC 5189, [1997] 2 CTC 275 (F.C.T.A.)
The taxpayer provided information to the CRTC indicating that its income tax filing positions were aggressive and requesting that its rate base...
R. v. Harris, 95 DTC 5653 (BCSC)
Because the purpose of the Special Enforcement Branch of Revenue Canada Special Investigations was to cause maximum disruption to criminal...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 | SI demand was criminal | 95 |
Andison v. The Queen, 95 DTC 5058, [1995] 1 CTC 203 (FCTD)
The IRS requested assistance from Revenue Canada in connection with a criminal investigation of a client ("Lieberman") of the applicant, who was a...
1013808 Ontario Inc. v. The Queen, 94 DTC 6352, [1994] 1 CTC 401 (Ont. Ct. (G.D.))
A requirement to produce the minute book for a corporation within one day of the time of receipt of the notice constituted a "reasonable time"...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Solicitor-Client Privilege | 90 |
Montreal Aluminium Processing Ltd. v. Attorney General of Canada, 92 DTC 6567, [1992] 2 CTC 358 (FCA)
It was arguable that the recipient of a requirement under s. 231.2 was entitled to fair notice as to the purpose for which the Minister purported...
Vincenzo Morena and Annunziata Morena v. Her Majesty The Queen and Minister of National Revenue and Réjean Dore, 90 DTC 6685, [1991] 1 CTC 78 (FCTD)
The seizure contemplated by s. 231.2(1) is reasonable and does not violate s. 8 of the Charter. The information which the Minister may require may...
Licht v. MNR, 90 DTC 6574, [1990] 2 CTC 477 (FCTD)
Cullen J. found that the taxpayer was entitled to 60 days to reply to a demand for information, rather than the 10 days stipulated in the notice,...
N.M. Skalbania Ltd. v. R., 89 DTC 5495, [1989] 2 CTC 183 (B.C. Co.Ct.)
In light of admissions of the Crown that it had made demands on the defendant pursuant to s. 231.2(a) "not as a result of any ongoing...
R. v. McKinlay Transport Ltd., 87 DTC 5051, [1988] 1 CTC 421 (Ont HC), aff'd 88 DTC 6314, [1988] 1 CTC 426 (Ont CA), further, aff'd 90 DTC 6243, [1990] 1 S.C.R. 627
The recipient of a demand under s. 231(3) can successfully attack such demand before prosecution for failure to comply on a number of grounds...
R. v. Schacher, 86 DTC 6580 (Alta. Prov. Ct.)
Revenue Canada served demands on the accused to file returns for the previous 4 years as a result of inquiries and requests from the RCMP rather...
R. v. Bruyneel, 86 DTC 6119, [1986] 1 CTC 295 (BCCA)
The accused, a chartered accountant, during the course of an audit of his client who was a party to a joint venture agreement, was not subject to...
Joseph v. M.N.R., 85 DTC 5391, [1985] 2 CTC 164 (S.C.O.)
A demand upon the applicants' solicitor to produce records "without delay" was found to be invalid because a reasonable time for complying was not...
Special Risks Holdings Inc. v. The Queen, 84 DTC 6054, [1984] CTC 71 (FCTD), aff'd 84 DTC 6215, [1984] CTC 563 (FCA)
The issuance of a requirement pursuant to S.231(3)(b) more than 2 months after a joint application had been made to set the action down for trial,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Rules - Rule 483(4) | 83 | |
| Tax Topics - General Concepts - Abuse of Process | extremely late motion for further discovery | 83 |
James Richardson & Sons v. M.N.R., 84 DTC 6325, [1984] CTC 345, [1984] 1 S.C.R. 614
"S.231(3) is only available to the Minister to obtain information relevant to the tax liability of some specific person or group of persons if the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 221 - Subsection 221(1) - Paragraph 221(1)(d) | 57 | |
| Tax Topics - Statutory Interpretation - Specific v. General Provisions | 30 |
MNR v. Potereyko, 83 DTC 5113 (Sask. PC)
A demand that documents be furnished "forthwith" provided a "reasonable time" for compliance. "It is trite law to say that 'forthwith' means that...
In re James Richardson & Sons, Ltd., 82 DTC 6211 (FCA)
The issuance of a S.231(3) requirement is not a decision that may be appealed under S.28 of the Federal Court Act.
James Richardson & Sons, Ltd. v. MNR, 82 DTC 6204, [1982] CTC 239 (FCA), rev'd supra.
Since "the raising of money by taxation necessarily involves what is related to the administration and enforcement of the taxation legislation",...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 221 - Subsection 221(1) - Paragraph 221(1)(f) | 41 |
R. v. Rockville Holding Ltd., 78 DTC 6494 (Alta. S.C.)
There is nothing in s. 231(3) which suggests that the Minister has no right to lay a charge under s. 238(2) if the taxpayer fails to comply with a...
Canadian Bank of Commerce v. Attorney General of Canada, 62 DTC 1236, [1962] S.C.R. 729
A demand of the Minister upon the appellant bank for information of all transactions of one of its customers (the Union Bank of Switzerland)...
See Also
New Zealand Stock Exchange v. Inland Revenue Commissioner, [1991] 4 All E.R. 443 (PC)
In refusing to follow the decision in James Richardson & Sons Ltd. in a similar fact situation, Lord Templeman noted that in that case "the court...
Administrative Policy
91 C.R. - Q.59
The terms of the applicable treaty will be reviewed to determine if a request can be made under s. 231.2 for the purpose of responding to a treaty...
90 C.R. - Q62
When there is good reason to believe that tax planning documentation which is relevant to determining the intention of the taxpayer is in the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(1) | 27 |
Articles
Kellough, "Section 231.2 Requirement Letters", 1993 Conference Report, pp. 2:1 - 11.
Kroft, "Disclosure to and by Revenue Canada", 1991 British Columbia Tax Conference, Volume 1
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Solicitor-Client Privilege | 0 | |
| Tax Topics - Income Tax Act - Section 241 - Subsection 241(1) | 0 |
Subsection 231.2(1) - Requirement to provide documents or information
Cases
Zeifmans LLP v. Canada, 2022 FCA 160
An accounting firm (Zeifmans) had unsuccessfully argued in the Federal Court that the Minister should have sought prior judicial authorization...
Minister of National Revenue v. Sharp, 2022 FCA 138
The respondent taxpayer alleged that s. 231.2 requirement letters issued to him were invalid because they were issued for the predominant purpose...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 | the taxpayer failed to allege what, if any, criminal investigations of the taxpayer were assisted by information generated by s. 231.2 demands | 371 |
Canada (National Revenue) v. Ghermezian, 2022 FC 236, aff'd in part 2023 FCA 183
In the context of applications by the Minister for s. 231.7 compliance orders respecting CRA requests for various documents made pursuant to ss....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Evidence | department manager can provide affidavit evidence on the activities of his department | 125 |
| Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(1) | s. 231.1(1) authorizes the Minister to compel the production of existing documents, but not to provide written answers | 300 |
| Tax Topics - Income Tax Act - Section 244 - Subsection 244(5) | s. 244(5) not the only means for the Minister to establish service by registered mail | 130 |
| Tax Topics - Income Tax Act - Section 231.6 - Subsection 231.6(2) | burden on taxpayer to establish that the documents were not accessible from Canada before s. 231.6 can oust s. 231.1 or 231.2 | 113 |
Zeifmans LLP v. Canada (National Revenue), 2021 FC 363, aff'd 2022 FCA 160
An accounting firm (Zeifmans) sought judicial review of a requirement to provide information (RFI) issued by the Minister pursuant to s. 231.2(1)...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 244 - Subsection 244(20) | s. 244(20) deemed an RFI addressed to an accounting firm to be made on “persons” (all the partners) | 234 |
Ghermezian v. Canada (Attorney General), 2020 FC 1137
The Minister issued requirements for information (“RFIs”) pursuant to s. 231.2(1) to four resident individuals and a corporation...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.2 - Subsection 231.2(3) | no need to name persons if known, and s. 231.2(3) not engaged where the unnamed person are not investigated | 113 |
| Tax Topics - Excise Tax Act - Section 289 - Subsection 289(1) | no need to name persons if known, and no judicial authorization required re unnamed persons not being investigated/can also be accompanied by demands for foreign-based info | 297 |
Canada (Attorney General) v. Valero Energy Inc., 2020 FCA 68
The respondent (“Valero”) did not withhold under Reg. 105 on fees paid to non-resident carriers for international shipping services on the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 18.1 - Subsection 18.1(2) | CRA determination to issue a requirement for information was a “decision” rather than “matter” | 142 |
Canada (Minister of National Revenue) v. Les Développements Béarence Inc., 2019 FC 22
Grammond J had previously made an order pursuant to s. 231.2 that the taxpayer (“Béarence,” a land developer with numerous land sales and who...
| 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 | 312 |
| Tax Topics - Excise Tax Act - Section 289 - Subsection 289(1) | no requirement to provide information in reformatted form | 115 |
Bauer v. Canada, 2018 FCA 62
The CRA special investigations division started an investigation of the taxpayer, issued s. 231.2 requirements to two banks, and used the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 | SI investigation did not preclude issuing s. 231.2 requirement | 212 |
Canada (Attorney General) v. Chambre des notaires du Québec, 2016 SCC 20, [2016] 1 S.C.R. 336
Notaries practising law in Quebec received requirements under s. 231.2 to provide documents or information relating to clients for tax collection...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 | s.231.2 demands for information do not apply to lawyers | 398 |
| Tax Topics - General Concepts - Solicitor-Client Privilege | exception for accounting records is unconstituional | 148 |
Canada (National Revenue) v. Lee, 2016 FCA 53
CRA issued a Requirement under s. 231.2(1) requiring the taxpayer to provide a broad range of information and documents relating to his financial...
R. v. Logan, 2012 DTC 5155 [at 7381], 2012 BCSC 1444
The taxpayer appealed a conviction under s. 238(1) for failing to comply in a timely manner with a demand under s. 231.2(1) to provide CRA with...
Canada (National Revenue) v. Cormark Securities Inc., 2012 DTC 5029 [at 6672], 2011 FC 1472
The taxpayer assisted its clients in acquiring minority shares in "Tech Wreck" corporations that had become insolvent, with a view to their...
eBay Canada Ltd. v. Canada (National Revenue), 2008 FCA 348
Before confirming the finding below that that the information sought of eBay in a s. 231.2 requirement was needed by the Minister to conduct a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.6 - Subsection 231.6(2) | no requirement that electronic information be on Canadian servers | 134 |
Canada (National Revenue) v. Morton, 2007 DTC 5445, 2007 FC 503
The Respondent was unsuccessful in a submission that a notice given under s. 231.2(1) was not valid because the information requested related to a...
Canada (Minister of National Revenue) v. Ellingson, 2006 DTC 6402, 2006 FCA 202
Requirements issued to the taxpayer following the laying of charges against him in California in connection with various offences involving an...
Fabi v. Canada (Minister of National Revenue), 2006 DTC 6169, 2004 FC 1779
Demands made by the Minister on the taxpayer, (who had filed a proposal under the Bankruptcy and Insolvency Act), pursuant to s. 231.2(1)...
Ellingson v. Canada (Minister of National Revenue), 2005 DTC 5492, 2005 FC 1068
Requirements were issued in connection with a joint program with the RCMP to combat organized crime, and were quashed.
Canada (Customs and Revenue Agency) v. Artistic Ideas Inc., 2005 FCA 68
The appellant had arranged for the sale of artwork to individual Canadian taxpayers who donated the works to registered charities at a marked-up...
Canada (Minister of National Revenue) v. Toronto Dominion Bank, 2005 DTC 5140, 2004 FCA 359
A demand to the respondent bank to disclose the name, address and telephone number of an account holder to whose account a tax debtor had...
Les Plastiques Algar (Canada) Ltée v. Canada (Minister of National Revenue), 2004 DTC 6296, 2004 FCA 152
An investigation of the taxpayers conducted by Special Investigations was a criminal investigation as stated by one of the investigators....
Canada (National Revenue) v. Kitsch, 2003 DTC 5540, 2003 FCA 307
An accounting firm was not permitted to refuse to answer the Minister's written questions in writing (thereby generating new documents). Given the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Solicitor-Client Privilege | 40 | |
| Tax Topics - Statutory Interpretation - Redundancy/reading in words | 142 |
Kligman v. MNR, 2003 DTC 5100 (FCTD)
The applicants received letters entitled Requirement to Provide Information and Documents With Respect to Donations Made For Charitable...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 | minimal corporate privacy expectation | 93 |
Capital Vision Inc. v. MNR, 2003 DTC 5054 (FCTD)
The taxpayer, which was involved in facilitating donations of artwork by third parties, blanked out the names of the third parties when...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Onus | 70 |
Pacific Network Services Ltd. v. MNR, 2002 DTC 7585 (FCTD)
Upon receiving a request for information relating to the taxpayer including a list of shareholders and their percentage shareholdings, CCRA was...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Income Tax Conventions | 116 | |
| Tax Topics - Treaties - Income Tax Conventions - Article 27 | implied power to exercise requirements for information | 111 |
Fraser Milner Casgrain LLP v. MNR, 2002 DTC 7310 (FCTD)
Arguments that tax planning memoranda were irrelevant to the issue whether the transactions under investigation were avoidance transactions, were...
See Also
1068754 Alberta Ltd. v. Québec (Agence du revenu), 2019 SCC 37, [2019] 2 S.C.R. 993
The ARQ, which was seeking to determine whether the appellant trust was resident in Quebec rather than Alberta, issued a requirement to a Calgary...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Constitution Act, 1867 - Subsection 92(2) | ARQ could issue requirement on Alberta branch of bank with Quebec operations | 228 |
Deputy Commissioner of Taxation v Rennie Produce (Aust) Pty Ltd (in liq), [2018] FCAFC 38
The liquidators of a company (“Rennie Produce”) had issued summons to various third parties respecting the production of various documents....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Evidence | Revenue free to use documents subject to mooted Harman obligation | 149 |
Brochu v. Agence du revenu du Québec, 2018 QCCS 722
The Sherbrooke police seized $1.4M in cash and jewels, along with guns, of the plaintiff (“Brochu”), who had dealings with the underworld...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 | requirement for information was disguised seizure contrary to s. 8 | 293 |
1068754 Alberta Ltd., trustee of DGGMC Bitton Trust v. ARQ, 2018 QCCA 8 (Quebec Court of Appeal), aff'd 2019 SCC 37
The ARQ, which was auditing the appellant trust (“DGGMC”) based on a suspicion that the central management and control of DGGMC was in Quebec...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Territorial Limits | communication to bank branch outside Quebec did not constitute a significant act outside Quebec | 193 |
Administrative Policy
6 June 2019 CPTS Roundtable, 2019-0816111C6
Does CRA accept the finding in Béarence that a taxpayer cannot be compelled to provide information in an alternate form if the taxpayer provided...
19 December 2012 Internal T.I. 2012-0472761I7 - Definition of person in respect to a province
An inquiry from the Newfoundland/Labrador TSO was generated when a provincial official questioned whether the federal government could, in the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Person | 102 |
Articles
Pooja Samtani, "Requirements on the Rise: Defending Against Demands for Taxpayer Information", Tax Management International Journal, 2013, p. 357
Threshold for validity of a Requirement (p. 357)
A requirement is valid if the requested information may be relevant in determining the tax...
Subsection 231.2(2) - Unnamed persons
Cases
Canada (National Revenue) v. Advantage Credit Union, 2008 DTC 6535, 2008 FC 853
The Minister issued a requirement obligating the respondent to provide banking documents concerning a delinquent taxpayer as well as the banking...
Articles
Gabrielle St. Halair, amp; Alain-Robert Nadeau, "The Minister's Broad Audit Powers and the Right to Privacy in the Charitable Context", Canadian Current Tax, Vol. 19, No. 9, June 2009.
Subsection 231.2(3) - Judicial authorization
Cases
Canada (Canada Revenue) v. Hydro-Québec, 2023 FCA 171
In Hydro-Québec (2018 FC 622) the Federal Court declined to authorize pursuant to s. 231.2(3) a requirement delivered to Hydro-Québec by CRA in...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Res Judicata | res judicata doctrine did not apply to s. 231.2(3) | 217 |
Canada (National Revenue) v. Zeifmans LLP, 2023 FC 1000
Zeifmans, 2021 FC 363, aff’d 2022 FCA 160 concerned the application of the Zeifmans accounting firm for judicial review of a CRA issuance of a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.7 - Subsection 231.7(1) | compliance order was not granted because unnamed persons had been targeted by CRA when it had issued a s. 231.2 requirement and no s. 231.2(3) authorization had been obtained | 312 |
Ghermezian v. Canada (Attorney General), 2020 FC 1137
In relation to five requirements for information (“RFIs”) issued pursuant to s. 231.2(1) to four resident individuals and a corporation,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.2 - Subsection 231.2(1) | boundaries between ss. 231.2 and 231.6/no need to name persons if known, and s. 231.2(3) not engaged where information sought re an unnamed person not being investigated | 661 |
| Tax Topics - Excise Tax Act - Section 289 - Subsection 289(1) | no need to name persons if known, and no judicial authorization required re unnamed persons not being investigated/can also be accompanied by demands for foreign-based info | 297 |
Roofmart Ontario Inc. v. Canada (National Revenue), 2020 FCA 85
Roofmart appealed the Federal Court’s granting of an application under s. ITA 231.2(3) and ETA s. 289(3) for Roofmart to disclose various...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.2 - Subsection 231.2(3) - Paragraph 231.2(3)(a) | Hydro-Québec regarding limitations on unnamed person requirements (UPRs) “ought not to be followed” | 498 |
| Tax Topics - Excise Tax Act - Section 289 - Subsection 289(3) | ascertainable group could contain an unspecified or large number of accounts | 279 |
Canada (National Revenue) v. Roofmart Ontario Inc., 2019 FC 506, aff'd 2020 FCA 85
Pursuant to ITA s. 231.2(3) and ETA s. 289(3), the Minister sought the following information about residential and commercial construction...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 289 - Subsection 289(3) | requirement to show all customers with significant purchases | 72 |
Canada (National Revenue) v. Hydro-Québec, 2018 FC 622
The Minister sought judicial authorization under ITA s. 231.2(3) and ETA s.289(3) for making a demand of Hydro-Quebec to furnish listed...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 289 - Subsection 289(3) | commercial customers of utility were not a group relevant to determining their ETA compliance | 288 |
MNR v. Paypal Canada Co., Docket T-564-17 (FCTD), 10 November 2017
Gascon J granted an authorization of the Minister to issue a requirement (the “Unnamed Persons Requirement”) on Paypal Canada to disclose the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 289 | authorization to demand transaction summaries for the PayPal business account users | 117 |
Rona Inc. v. Canada (National Revenu), 2017 FCA 118
Rona Inc. appealed an order made by Martineau J of the Federal Court to authorize the Minister to serve Rona with a requirement letter (RL) with...
Canada (National Revenue) v. KPMG LLP, 2016 FC 1322
KPMG LLP sought to quash an order of Noël J - that authorized the Minister to impose on KMPG a requirement pursuant to s. 231.2(3) to disclose...
Canada (National Revenue) v. Lordco Parts Ltd., 2013 FCA 49
This was a companion decision to RBC Life Insurance.
The Minister had obtained authorizations from the Federal Court under s. 231.2(3) to require...
Canada (National Revenue) v. Greater Montréal Real Estate Board, 2008 DTC 6420, 2007 FCA 346
The Court made an order setting aside an order of the Federal Court, which had set aside an earlier order made ex parte under s. 232.2(3)...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Headings | 51 | |
| Tax Topics - Statutory Interpretation - Legislative History | 38 |
eBay Canada Limited v. Canada (National Revenue), 2007 DTC 5573, 2007 FC 930
S.231.2 permitted an order that would require a Canadian resident to provide information (i.e., the particulars of Canadian "PowerSellers") to...
All Saints Greek Orthodox Church v. Canada (Minister of National Revenue), 2006 DTC 6264, 2006 FC 374
A charity auditor had acted improperly when he handed over a list of donors, who had contributed comic books to the appellant, to the tax...
MNR v. Sand Exploration Ltd., 95 DTC 5358, [1995] 2 CTC 140 (FCTD)
Before finding that the Minister had properly obtained an authorization pursuant to s. 231.2(3) requiring the respondents to provide a list of all...
See Also
Derrin Brothers Properties Ltd & Ors, R (on the application of) v A Judge of the First Tier Tribunal (Tax Chamber) & Ors, [2016] BTC 10, [2016] EWCA Civ 15
The Australian Tax Office ("ATO") made a request under Art. 27 of the UK-Australia Treaty of HMRC relating to its investigations of an Australian...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Income Tax Conventions - Article 27 | documentary demands made by HMRC pursuant to Art. 27 on UK companies being investigated by Australia were valid | 149 |
Paragraph 231.2(3)(a)
Cases
Roofmart Ontario Inc. v. Canada (National Revenue), 2020 FCA 85
Roofmart was a large supplier of roofing materials to residential and commercial contractors in Ontario. It appealed the Federal Court’s...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.2 - Subsection 231.2(3) | signing of application by Crown counsel was sufficient to establish that it was brought by the Minister | 298 |
| Tax Topics - Excise Tax Act - Section 289 - Subsection 289(3) | ascertainable group could contain an unspecified or large number of accounts | 279 |
Subsection 231.2(6)
Cases
Canada (National Revenue) v. RBC Life Insurance Company, 2013 FCA 50
The taxpayers offered "10-8" insurance plans to their customers, which generated exempt income and deductible interest. Under a 10-8 plan, the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Abuse of Process | statutory scope of judicial discretion | 297 |