audit

Canada (National Revenue) v. Cameco Corporation, 2019 FCA 67 -- summary under Paragraph 231.1(1)(a)

Full Title
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...

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