See Also
Fio Corporation v. The Queen, 2014 TCC 58
The taxpayer was reassessed for its 2007 and 2008 taxation years, appealed to the Tax Court and then was further reassessed based on documents...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) | implied undertaking of confidentiality during discovery | 196 |
| Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) | inherent jurisdiction to void reassessments which breach undertaking | 149 |
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Act - Section 17.2 | time of commencement of appeal | 150 |
Subsection 241(1) - Provision of information
Cases
Summers v. Canada (National Revenue), 2014 DTC 5112 [at 7267], 2014 FC 880
The taxpayer participated in an alleged tax avoidance scheme involving the subscription of units in a corporation that generated dubious business...
| 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)
In an action by the mortgagee of a building against Revenue Canada for damages sustained by the building in the course of a seizure, the Crown...
Tucar v. Tucar, 81 DTC 5166 (Ont. U.F.C.)
It was held that although the Unified Family Court did not have the power to order Revenue Canada to produce records of the respondent that it had...
See Also
Crestbrook Forest Industries Ltd. v. The Queen, 92 DTC 6187, [1992] 1 CTC 100 (FCA)
Revenue Canada commissioned T.M. Thomson & Associates Ltd. to make a survey of pulp and newsprint pricing discounts and commissions, who obtained...
In re MNR v. Huron Steel Fabricators (London) Ltd., 73 DTC 5347, [1973] CTC 422 (FCA)
The Minister based his assessments of the taxpayers on information contained in the tax returns of an inactive company ("Pelon"). The taxpayers...
Administrative Policy
RC4651 “Guidance on Country-By-Country Reporting in Canada” 23 November 2018
CbCR exchanges only with jurisdictions respecting confidentiality
Confidentiality of CbCR reporting information
…Canada will automatically...
23 December 2013 Internal T.I. 2013-0498811I7 - Confidentiality of Non-resident Account Number
The Non-resident Account Number of a taxpayer is taxpayer information and, as such, cannot be disclosed by the Minister except in certain...
88 C.R. - "Confidentiality of Taxpayer Information" - "Communication of Information with Foreign States"
Exchanges of information with treaty partners do not violate s. 241(1) because of the inconsistent law provisions in the legislation enacting the...
87 C.R. - Q41
The stance of RC in Amp was consistent with s. 241 and IC 87-2, para. 48.
Articles
Kroft, "Disclosure to and by Revenue Canada", 1991 British Columbia Tax Conference, Volume 1
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.2 | 0 | |
| Tax Topics - General Concepts - Solicitor-Client Privilege | 0 |
Subsection 241(2) - Evidence relating to taxpayer information
Cases
Diversified Holdings Ltd. v. The Queen, 89 DTC 5294, [1989] 2 CTC 10 (FCTD)
Docket notations made by four Collection Investigations Officers of Revenue Canada came into existence as a result of collection proceedings...
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 provision of the Appellants' tax return to the Crown prosecutor in connection with a review as to whether the Appellants were suffering from...
The Queen v. Harris, 2001 DTC 5247 (FCA)
The respondent had commenced an action alleging that the Minister, in giving a ruling, had bestowed an undue preference and special benefit on the...
Attorney - General of Canada and Bassermann (1994), 114 DLR (4th) 104 (FCA)
Before going on to confirm the decision of the Tax Court Judge to allow the appeal of the respondent from an assessment for UIC premiums in...
Slattery (Trustee of) v. Slattery, 93 DTC 5443, [1993] 3 S.C.R. 430, [1993] 2 CTC 243
A trustee in bankruptcy of a taxpayer was permitted to introduce testimony of two Revenue Canada officials in proceedings instituted in the New...
Tyler v. MNR, 89 DTC 5044, [1989] 1 CTC 153 (FCTD), rev'd 91 DTC 5022 (FCA)
Communication of information by Revenue Canada officers to public officers engaged in the prosecution of criminal offences where that information...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Paragraph 11(c) | 33 |
Wiens v. The Queen, 88 DTC 6243, [1988] 2 CTC 6 (FCTD)
The taxpayer, in a V-Day value dispute, was permitted to call evidence of another taxpayer's assessment with the consent of that taxpayer.
A.G. Canada v. Thibault, 87 DTC 5085, [1987] 1 CTC 156 (Que. C.A.)
A seizure by police officers conducting a criminal investigation of documents in the possession of Revenue Canada pursuant to a search warrant was...
Paragraph 241(3)(b)
Cases
Canada (Attorney General) v. Fink, 2017 FCA 87
After CRA assessed the taxpayer for a taxable employee benefit under s. 7 in respect of a stock option plan, the taxpayer applied for a remission...
| 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 | 204 |
Subsection 241(3.5)
Administrative Policy
Frequently asked questions - Canada emergency wage subsidy (CEWS) CRA Webpage 24 September 2021
[Q.35] CEWS Registry
A registry of wage subsidy recipients is now available. The registry provides lists that display the legal name and...
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
Mrs. Glover did not become a "person otherwise legally entitled" to information as to the address of her husband (which would have been disclosed...
See Also
Ingenious Media Holdings plc & Anor, R (on the application of) v Commissioners for HMRC, [2016] UKSC 54
The Permanent Secretary for Tax in HMRC (Mr Hartnett), gave an interview to two financial journalists from The Times to discuss tax avoidance. The...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Principle of Legality | common law of confidentiality not overridden by general words | 335 |
Administrative Policy
May 2015 Alberta CPA Roundtable, Q.1 (Plenary Session)
CRA appeared to interpret s. 241(4)(a) as permitting it to disclose information regarding a third party to the extent it was relevant to an...
Paragraph 241(4)(b)
Administrative Policy
August 1992 Memorandum (Tax Window, No. 23, p. 8, ¶2152)
Discussion of whether there can be disclosure in the situation where a purchaser has assumed certain contingent liabilities of a vendor as part of...
88 C.R. - "Confidentiality of Taxpayer Information" - "Section 241 of the Income Tax Act"
The amendment would deal with the situation where information provided by a company in connection with a flow-through share issue reveals that a...
Paragraph 241(4)(e)
Administrative Policy
19 August 1992 Memorandum 921931 (April 1993 Access Letter, p. 152, ¶C220-031)
S.241(4)(e) did not authorize RC to communicate to a purchaser that the inclusion by the purchaser in the cost to it of property of the amount of...
Paragraph 241(4)(k)
Administrative Policy
14 March 2013 Internal T.I. 2012-0451131I7 - Trustee's Rights & Obligations under the Act
The Minister may disclose information respecting the bankrupt to the trustee in bankruptcy without a T103 given that the trustee is deemed to be...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 150 - Subsection 150(3) | 86 |
Subsection 241(9.5)
Administrative Policy
26 February 2015 CBA Roundtable, Q. 1
If a voluntary disclosure that includes information about having engaged in serious criminal activity that falls within ETA s. 295(5.04) or ITA s....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 295 - Subsection 295(5.01) | strict limits on provision of evidence to police | 62 |
Subsection 241(10)
Taxpayer Information
Cases
783783 Alberta Ltd. (Vue Weekly) v. The Queen, 2010 DTC 5125 [at at 7064], 2010 ABCA 226
The taxpayer produced an ad-supported newspaper. The taxpayer brought an action against CRA alleging that CRA should have denied the deduction by...