Section 231.2

Cases

Deloitte & Touche Inc., Trustee of Vancouver Trademark Inc. v. Attorney General of Canada, 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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

AGT Ltd. v. Attorney General of Canada, 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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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"...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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,...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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,...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
forthwith

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",...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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)...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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....

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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)...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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)...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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....

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

See Also

1068754 Alberta Ltd. v. Québec (Agence du revenu), 2019 SCC 37

The ARQ, which was seeking to determine whether the appellant trust was resident in Quebec rather than Alberta, issued a requirement to a Calgary...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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....

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
Harman obligation
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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 29 Folio S4-F15-C1 applies for purposes of the new accelerated CCA rules 229
Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(2) extension of M&P guidance to oil and gas sector 61
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Oversight or Investment Management project expenses incurred after determining economic feasibility and before project approval are generally deductible 248
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Start-Up and Close-Down Expenditures no acceptance that expenses incurred before decision to proceed are thereby on current account 186
Tax Topics - Income Tax Act - Section 66.2 - Subsection 66.2(5) - Accelerated Canadian Development Expense - Paragraph (a) - Subparagraph (a)(ii) accelerated CDE deduction can be available for drilling on land acquired from an affiliate 131

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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 CAF 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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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,...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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 CF 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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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)...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
identifiable

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - General Concepts - Abuse of Process statutory scope of judicial discretion 297