Cases
BMO Nesbitt Burns inc. v. Canada (National Revenue), 2023 FCA 43
The Federal Court had granted a CRA application pursuant to s. 231.7 seeking an order requiring BMO Nesbit Burns (“NBI”) to provide an...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Solicitor-Client Privilege | providing a full spreadsheet would not breach privilege | 205 |
Subsection 231.7(1) - Compliance order
Cases
Canada (National Revenue) v. Chad, 2024 FC 460
The respondent ("Chad”) was the protector of the CF Trust, Ralphie Trust and BKR Trust (and beneficiary of the CF Trust), president of Czech...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.6 - Subsection 231.6(2) | unclear whether ss. 231.1 and 231.2 can apply to foreign-based information | 224 |
Canada (National Revenue) v. Zeifmans LLP, 2023 FC 1000
Zeifmans, 2021 FC 363, aff’d 2022 FCA 160 concerned the application of the Zeifmans accounting firm for judicial review of a CRA issuance of a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.2 - Subsection 231.2(3) | Federal Court, in not granting an information disclosure order under s. 231.7, effectively reversed an earlier decision where the Court had been misled | 182 |
Canada (National Revenue) v. BMO Nesbitt Burns Inc., 2022 FC 157, aff'd 2023 FCA 43
The Minister brought an application pursuant to s. 231.7 seeking an order requiring the respondent (“BMONB”) to provide an unredacted version...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Solicitor-Client Privilege | spreadsheet did not communicate the very legal advice given | 236 |
Canada (National Revenue) v. Dominelli, 2022 FC 187
The taxpayer (“Dominelli”) had entered into two leveraged insurance annuity arrangements for which he had claimed $139 million in carrying...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 289.1 - Subsection 289.1(1) | an agreement to compromise an ITA s. 231.7 compliance procedure would have been binding if complied with by the taxpayer | 244 |
Canada (National Revenue) v. Miller, 2021 FC 851
Mr. Miller did consulting work for a European client (“Casala”). He also received payment of his professional fees from other clients through...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(1) - Paragraph 231.1(1)(a) | taxpayer required to disclose terms of oral contract and to obtain documents that should have been in his records | 518 |
Blue Bridge Trust Company Inc. v. Canada (National Revenue), 2021 FCA 62
Art. 26(1) of the Canada-France Convention provided for exchanges of “such information as is foreseeably relevant … to the administration or...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Income Tax Conventions - Article 27 | CRA was not responsible for analyzing whether information requested by France could be used contrary to the French Treaty | 350 |
Canada (National Revenue) v. Friedman, 2019 FC 1583, aff'd 2021 FCA 101
The Friedmans, a married couple, who had not filed T1135 returns, each received Requests for Information under s. 231.1(1) (“RFIs”) whose...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 13 | s. 231.1(1) demand made in civil audit context did not contravene s. 13 | 123 |
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 7 | s. 231.1(1) demand made in civil audit context did not contravene s. 7 | 172 |
Canada (National Revenue) v. Lin, 2019 FC 646
The three respondents were a couple and their daughter. The father considered himself to reside only in China, whereas his wife and daughter...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(1) - Paragraph 231.1(1)(a) | low threshold of relevance - but auditees must be specified | 160 |
Canada (National Revenue) v. Atlas Tube Canada ULC, 2018 FC 1086
The U.S. parent (JMC) of the Canadian taxpayer (Atlas) acquired another Canadian company (LSI), following which some of the pieces of LSI ended up...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(1) | required disclosure of an EY tax due diligence report discussing uncertain tax filing positions of a target | 373 |
| Tax Topics - General Concepts - Solicitor-Client Privilege | predominant purpose of due diligence report was to aid a business decision | 336 |
Canada (National Revenue) v. Stankovic, 2018 FC 462
CRA found out from the French authorities that the taxpayer was on the list obtained from a disgruntled HSBC employee of those with large Swiss...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(1) | a taxpayer with an unreported Swiss bank account was not yet under criminal investigation | 436 |
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 7 | use of stolen data provided by French tax authorities did not violate taxpayer's Charter rights | 202 |
| Tax Topics - General Concepts - Stare Decisis | Quebec CA decision relied upon | 40 |
Revcon Oilfield Constructions Incorporated v. Canada (National Revenue), 2017 FCA 22
The taxpayer was ordered by the Federal Court under s. 231.7 of the Act to comply with certain requests for documents and information issued...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 | s. 231.7 read down, not invalidated, by Thompson/Chambre des notaires | 60 |
Canada (Minister of National Revenue) v. SML Operations (Canada) Ltd., 2003 DTC 5535, 2003 FC 868
An application by the Minister was dismissed given that the Minister had not demonstrated that the person served with the requirement letter was...
See Also
Canada (National Revenue) v. 2276230 Ontario Inc., 2021 FC 242
CRA had requested that three taxpayers provide information (characterized by it as routine business information) pursuant to ETA s. 288(1)...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 289.1 - Subsection 289.1(1) | CRA requirement for information need not be demonstrated by it to be proportional to the matter at issue | 323 |
Subsection 231.7(3)
See Also
Canada (National Revenue) v. Edward Enterprise International Group Inc., 2020 FC 1044
The Minister sought a compliance order under ETA s. 289.1(1) (similar to ITA s. 231.7(1)) to compel a Canadian corporation (EEIGI) to provide...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 289.1 - Subsection 289.1(3) | refused addition to a disclosure compliance order of a condition that CRA give notice before disclosing the information to another authority | 246 |
Subsection 231.7(4)
Cases
Canada (Minister of National Revenue) v. Les Développements Béarence Inc., 2019 FC 22
Grammond J had previously made an order pursuant to s. 231.2 that the taxpayer (“Béarence,” a land developer with numerous land sales and who...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.2 - Subsection 231.2(1) | no obligation to reformat previously-provided information | 146 |
| Tax Topics - Excise Tax Act - Section 289 - Subsection 289(1) | no requirement to provide information in reformatted form | 115 |
Canada (National Revenue) v. Chi, 2018 FC 897
The respondent (“Chi”) failed to supply banking documents under a June 2016 Request for Information pursuant to s. 231.2(1) and subsequent...
Subsection 231.7(6)
Articles
Joint Committee, "Submission regarding proposed audit powers in Budget 2024 included in the August 2024 Draft Legislation", 11 September 2024 Joint Committee Submission
Potentially disproportionate, and therefore penal nature (contrary to s. 11 of the Charter) of the s. 231.7(6) penalty (pp. 11-13)
- A penalty that...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.9 - Subsection 231.9(6) | 535 | |
| Tax Topics - Income Tax Act - Section 231.8 - Subsection 231.8(1) | 182 | |
| Tax Topics - Income Tax Act - Section 231.41 | 89 |