Subsection 231.5(1)
Administrative Policy
3 November 2003 Internal T.I. 2003-0044817 F - Copies of Electronic Documents
In the course of an audit, a taxpayer carrying on a business refused to hand over diskettes containing text files of accounting data to the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(1) | CCRA auditors may take electronic copies of taxpayer records | 122 |
Subsection 231.5(2) - Compliance
Cases
Canada (National Revenue) v. Cohen, 2025 FC 2012
CRA made an extensive demand for information (covering eight pages) pursuant to s. 231.1(1) to the individual respondent and related corporations....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.7 - Subsection 231.7(1) | no compliance order issued as taxpayers demonstrated reasonable efforts to provide the requested documents | 352 |
Muir v. The Queen, 79 DTC 5267, [1979] CTC 259 (Ont. Co. Ct.)
A person is not "unable" to meet a demand made of him pursuant to s. 231(3) where his inability to comply is the result only of a failure to keep...