Section 231.4

Cases

Del Zotto v. The Queen, 97 DTC 5145, [1997] 2 CTC 103 (FCTD)

An enquiry under s. 231.4 into the financial affairs of a taxpayer ("Del Zotto") did not violate s. 7 of the Charter given that Del Zotto 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.

Administrative Policy

87 C.R. - Q.39

RC is prepared to use the inquiry process in those situations where the taxpayers have been uncooperative or unwilling to supply the information...

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

Subsection 231.4(1) - Inquiry

Cases

Del Zotto v. The Queen, 97 DTC 5328 (FCA)

S.231.4 and subpoenas issued under it were of no force and effect because s. 231.4 violated s. 8 of the Charter.

Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 s. 231.4 violated Charter 23

Subsection 231.4(6) - Rights of person whose affairs are investigated

See Also

Guay v. Lafleur, 64 DTC 5218, [1964] CTC 350, [1965] S.C.R. 12

An investigation under s. 126(4) of the pre-1972 Act was a purely administrative matter which did not affect the taxpayer (the taxpayer's rights...

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