Section 241

See Also

Fio Corporation v. The Queen, 2014 TCC 58

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) implied undertaking of confidentiality during discovery 188
Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) inherent jurisdiction to void reassessments which breach undertaking 139
Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Act - Section 17.2 time of commencement of appeal 138

Taxpayer Information

Cases

783783 Alberta Ltd. (Vue Weekly) v. The Queen, 2010 DTC 5125 [at 7064], 2010 ABCA 226

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Subsection 241(1) - Provision of information

Cases

Summers v. Canada (National Revenue), 2014 DTC 5112 [at 7267], 2014 FC 880

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Other locations for this summary
Tax Topics - Other Legislation/Constitution - Federal - Access to Information Act - Section 24 - Subsection 24(1) taxpayer not entitled to request information about tax-shelter corporation

The Queen v. Diversified Holdings Ltd., 91 DTC 5029 (FCA)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Tucar v. Tucar, 81 DTC 5166 (Ont. U.F.C.)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

See Also

Crestbrook Forest Industries Ltd. v. The Queen, 92 DTC 6187 (FCA)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

In re MNR v. Huron Steel Fabricators (London) Ltd., 73 DTC 5347, [1973] CTC 422 (FCA)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Administrative Policy

23 December 2013 Internal T.I. 2013-0498811I7 - Confidentiality of Non-resident Account Number

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

88 C.R. - "Confidentiality of Taxpayer Information" - "Communication of Information with Foreign States"

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

87 C.R. - Q41

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Articles

Kroft, "Disclosure to and by Revenue Canada", 1991 British Columbia Tax Conference, Volume 1

Subsection 241(2) - Evidence relating to taxpayer information

Cases

Diversified Holdings Ltd. v. The Queen, 89 DTC 5294 (FCTD)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Subsection 241(3) - Communication where proceedings have been commenced

Cases

Hanif's International Foods Ltd. v. The Queen, 2008 DTC 6630 (Alta. Prov. Ct.)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

The Queen v. Harris, 2001 DTC 5247 (FCA)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Attorney - General of Canada and Bassermann (1994), 114 DLR (4th) 104 (FCA)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Slattery (Trustee of) v. Slattery, 93 DTC 5443, [1993] 3 S.C.R. 430

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Words and Phrases
relating to in respect of

Tyler v. MNR, 89 DTC 5044 (FCTD), rev'd 91 DTC 5022 (FCA)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Wiens v. The Queen, 88 DTC 6243 (FCTD)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

A.G. Canada v. Thibault, 87 DTC 5085, [1987] 1 CTC 156 (Que. C.A.)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Paragraph 241(3)(b)

Cases

Canada (Attorney General) v. Fink, 2017 FCA 87

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Financial Administration Act - Section 23 - Subsection 23(2) relief provided to other taxpayers in somewhat similar circumstances was relevant to this case 198

Subsection 241(4) - Where taxpayer information may be disclosed

Paragraph 241(4)(a)

Cases

In re Glover, 80 DTC 6262, [1980] CTC 531, aff'd 82 DTC 6035, [1982] CTC 29, [1981] 2 S.C.R. 561

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

See Also

Ingenious Media Holdings plc & Anor, R (on the application of) v Commissioners for HMRC, [2016] UKSC 54

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Principle of Legality common law of confidentiality not overridden by general words 295

Paragraph 241(4)(b)

Administrative Policy

August 1992 Memorandum (Tax Window, No. 23, p. 8, ¶2152)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

88 C.R. - "Confidentiality of Taxpayer Information" - "Section 241 of the Income Tax Act"

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Paragraph 241(4)(e)

Administrative Policy

19 August 1992 Memorandum 921931 (April 1993 Access Letter, p. 152, ¶C220-031)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Paragraph 241(4)(k)

Administrative Policy

14 March 2013 Internal T.I. 2012-0451131I7 - Trustee's Rights & Obligations under the Act

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Subsection 241(9.5)

Administrative Policy

26 February 2015 CBA Roundtable, Q. 1

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 295 - Subsection 295(5.01) strict limits on provision of evidence to police 53