Subsection 289.1(1)
Cases
Canada (National Revenue) v. 2276230 Ontario Inc., 2021 FC 242
CRA requested that the three Respondents provide certain business information (characterized by the Minister as information that should have been...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.7 - Subsection 231.7(1) | Cameco principles applied in granting compliance order | 194 |
See Also
Canada (National Revenue) v. Dominelli, 2022 FC 187
Before judgment had been rendered in an application by the Minister for a s. 231.7 compliance order regarding failure of Mr. Dominelli (who had...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.7 - Subsection 231.7(1) | taxpayer’s affidavit did not contain the agreed particulars for complying with document-provision agreement in lieu of s. 231.7 judgment | 426 |
Subsection 289.1(3)
Cases
Canada (National Revenue) v. Edward Enterprise International Group Inc., 2020 FC 1044
The Minister sought a compliance order under s. 289.1(1) to compel the respondent (“EEIGI”) to provide certain access, assistance, information...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.7 - Subsection 231.7(3) | no basis established for adding notice requirement to compliance order | 186 |