Subsection 231.6(1)
Administrative Policy
88 C.R. - "Confidentiality of Taxpayer Information" - "Foreign Based Information Documents"
S.231.6 will be applied primarily in the administration of ss.69(2) and (3).
Subsection 231.6(2) - Requirement to provide foreign-based information
Cases
Canada (National Revenue) v. Chad, 2024 FC 460
Mr. Chad was the protector of three non-resident trusts and the president or former director of two non-resident companies. CRA sent a requirement...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.7 - Subsection 231.7(1) | compliance order not issued to the Canadian protector of non-resident trusts who had refused his request for information demanded under s. 231.2 | 309 |
Canada (National Revenue) v. Ghermezian, 2022 FC 236, aff'd in part 2023 FCA 183
In the context of applications by the Minister for s. 231.7 compliance orders respecting CRA requests for various documents made pursuant to ss....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Evidence | department manager can provide affidavit evidence on the activities of his department | 125 |
| Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(1) | s. 231.1(1) authorizes the Minister to compel the production of existing documents, but not to provide written answers | 300 |
| Tax Topics - Income Tax Act - Section 231.2 - Subsection 231.2(1) | presumption that CRA official was authorized, and CRA required to assess what is a reasonable notice period in light inter alia of the volume of requested material | 313 |
| Tax Topics - Income Tax Act - Section 244 - Subsection 244(5) | s. 244(5) not the only means for the Minister to establish service by registered mail | 130 |
Frank C. Smith Medicine Professional Corporation v. Canada (National Revenue), 2022 FC 29
CRA, which had been auditing the taxpayers -Dr. Smith, a physician and his Ontario professional corporation - learned of a USB key that included...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(1) | requested information regarding a Caymans subsidiary had a rational connection to an audit of the taxpayers | 577 |
Canada (Attorney General) v. Chad, 2018 FC 319
Federal Court Rule 317 provides that “A party may request material relevant to an application that is in the possession of a tribunal [e.g.,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Canada Evidence Act - Section 37 | CRA had to show and justify why it had to redact materials in order to not shed light on its audit methodology | 451 |
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Paragraph 2(b) | sun light priciple applied to require review of CRA redactions | 351 |
eBay Canada Ltd. v. Canada (National Revenue), 2008 FCA 348
Before confirming the finding below that that the information sought of eBay in a s. 231.2 requirement was needed by the Minister to conduct a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.2 - Subsection 231.2(1) | Minister not required to prove a genuine and serious inquiry | 102 |
Merko v. MNR, 90 DTC 6643, [1990] 2 CTC 518 (FCTD)
Cullen J. rejected an argument that the demand for information may only be issued in the course of assessing or reassessing the taxpayer.
Administrative Policy
89 C.R. - Q.27
s. 231.6 is not restricted to taxation years ending after its coming into force on 13 September 1988.
Articles
David H. Sohmer, "The IRS and CRA vs UBS: Will disclosures be voluntary", The Canadian Taxpayer, Vol. XXXI, No. 1, January 1, 2009, p. 1.
Subsection 231.6(5) - Powers on review
Cases
Soft-Moc Inc. v. Canada (National Revenue), 2013 DTC 5096 [at 5879], 2013 FC 291, briefly aff'd 2014 DTC 5025 [at 6659], 2014 FCA 10
In the execution of a transfer pricing audit ("TPA"), the Minister served a s. 231.6(2) Requirement on the taxpayer relating to four corporate...
Fidelity Investments Canada Ltd. v. Canada (Canada Revenue Agency), 2006 DTC 6360, 2006 FC 551
The financial statements of affiliated U.S. companies of the taxpayer (being a company to which the taxpayer paid advisory fees, and a parent...
Saipem Luxembourg S.A. v. Canada (Customs and Revenue Agency), 2005 DTC 5348, 2005 FCA 218
A requirement issued to the appellant to produce for the Agency's inspection the whole of its corporate records for two fiscal years (during which...
European Marine Contractors Ltd. v. Canada (Customs and Revenue Agency), 2004 DTC 6070, 2004 FC 114
After dismissing the taxpayer's application for review of a requirement based on its allegation that the requirement included information and...
Paragraph 231.6(5)(c)
Cases
Bayer Inc. v. Canada (Attorney General), 2020 FC 750
The applicant (“Bayer Canada”), a Canadian subsidiary within a multinational group (the “Bayer Group”), and which had been subject to an...
Subsection 231.6(8) - Consequence of failure
Cases
Glaxo Smithkline Inc. v. The Queen, 2003 DTC 918 (TCC)
The taxpayer failed to respond to a requirement to produce a range of foreign-based documents for its own reasons, or those of its parent, that...