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...
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|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
Muir v. The Queen, 79 DTC 5267,  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...