Cases
Del Zotto v. Canada, 97 DTC 5145, [1997] 2 CTC 103 (FCTD)
An enquiry under s. 231.4 into the financial affairs of a taxpayer ("Del Zotto") did not violate s. 7 of the Charter given that Del Zotto was not...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 7 | 109 |
Administrative Policy
87 C.R. - Q.39
RC is prepared to use the inquiry process in those situations where the taxpayers have been uncooperative or unwilling to supply the information...
Subsection 231.4(1) - Inquiry
Cases
Del Zotto v. Canada, 97 DTC 5328, [1997] 3 C.T.C. 199 (FCA)
S.231.4 and subpoenas issued under it were of no force and effect because s. 231.4 violated s. 8 of the Charter.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 | s. 231.4 violated Charter | 23 |
Subsection 231.4(6) - Rights of person whose affairs are investigated
See Also
Guay v. Lafleur, 64 DTC 5218, [1964] CTC 350, [1965] S.C.R. 12
An investigation under s. 126(4) of the pre-1972 Act was a purely administrative matter which did not affect the taxpayer (the taxpayer's rights...