Section 13
Subsection 13(1)
Paragraph 13(1)(a)
Cases
3412229 Canada Inc. v. Canada (Revenue Agency), 2020 FC 1156
The applicants, who were awarded damages in Ludmer regarding CRA’s conduct of its audit of their investments in an off-shore company and who had...
Section 16
Subsection 16(1)
Paragraph 16(1)(b)
Cases
3412229 Canada Inc. v. Canada (Revenue Agency), 2020 FC 1156
The applicants, who were awarded damages in Ludmer regarding CRA’s conduct of its audit of their investments in an off-shore company and who had...
Section 18
Cases
Canadian Council of Christian Charities v. Canada (Minister of Finance), 99 DTC 5337, [1999] 3 CTC 123 (FCTD)
Evans J. indicated (at p. 5342) that although the words "injurious to the financial interest of the government of Canada" in s. 18(d) should not...
Section 19
Subsection 19(1)
Cases
3412229 Canada Inc. v. Canada (Revenue Agency), 2020 FC 1156
The applicants sought judicial review under s. 41 of the Access to Information Act (“ATIA”), of CRA’s decision to exempt various documents...
Section 21
Subsection 21(1)
Paragraph 21(1)(a)
Cases
3412229 Canada Inc. v. Canada (Revenue Agency), 2020 FC 1156
The applicants sought judicial review under s. 41 of the Access to Information Act (“ATIA”), of CRA’s decision to exempt various documents...
See Also
John Doe v. Ontario (Finance), 2014 SCC 36, [2014] 2 S.C.R. 3
The appellant, a lawyer, filed a request for information with the Ministry of Finance, pursuant to the Ontario Freedom of Information and...
Section 21.1
Cases
Canadian Council of Christian Charities v. Minister of Finance, 2000 DTC 5337 (FCTD)
Before affirming a decision to withhold disclosure of certain documents, Evans J. stated (at p. 5342) with respect to the scope of the exemptions...
Section 24
Subsection 24(1)
Cases
3412229 Canada Inc. v. Canada (Revenue Agency), 2020 FC 1156
The applicants sought judicial review under s. 41 of the Access to Information Act (“ATIA”), of CRA’s decision to exempt various documents...
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...