Words and Phrases - "audit"

a
86
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
j
2
k
2
l
32
m
56
n
25
o
38
p
80
q
3
r
76
s
89
t
46
u
15
v
9
w
23
y
2

Canada (National Revenue) v. Cameco Corporation, 2019 FCA 67

Summary Under
Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(1) - Paragraph 231.1(1)(a)
Minister cannot under s. 231.1(1) compel oral answers to its questions other than for aid in auditing taxpayer books and records

The respondent (“Cameco”) had appealed transfer-pricing assessments to the Tax Court. CRA then audited subsequent years, where essentially the...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
audit
Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Ejusdem Generis 3rd word in phrase was limited by focus on other 2 words 138
Tax Topics - Statutory Interpretation - Redundancy/reading in words CRA’s broad interpretation of s. 231.1(1)(a) would render s. 231.1(1)(d) redundant 172
Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 45(2) interpretation informed by legislative amendment narrowing the wording 58