Paragraph 22(1)(a)
Cases
Palmerino v. Canada (National Revenue), 2013 FC 919
CRA began an official investigation of the taxpayer for tax fraud on 7 April 2008. The taxpayer made a request for information regarding the...
Locations of other summaries | Wordcount | |
---|---|---|
Tax Topics - General Concepts - Onus | onus on CRA to prove communications were part of criminal investigation | 69 |
Paragraph 22(1)(b)
Cases
Kaiser v. MNR, 95 DTC 5416 (FCTD)
Explanations provided by the Minister such as "disclosure of this information would prejudice the integrity of the investigation and therefore be...