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
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...