Privacy Act

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...

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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...

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