Section 231.4


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 subpoenaed to attend or to give evidence or produce documents at the enquiry, and that the lawyer and business executive who was served with such a subpoena did not (unlike Del Zotto) face criminal charges under the Act. Accordingly, there was no violation of the "case to meet" and "right to silence" principles.

The requirement to appear and to bring documents was not sufficiently intrusive to justify imposing the Hunter standards under the aegis of section 8 of the Charter.

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 that RC feels is necessary.

Subsection 231.4(1) - Inquiry


Del Zotto v. Canada, 97 DTC 5328, [1997] 3 C.T.C. 199 (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 not being affected until an assessment is made). Accordingly, the taxpayer had no right to attend or be represented at the inquiry by counsel.