Words and Phrases - "audit"

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

Minister cannot under s. 231.1(1) compel oral answers to its questions other than for aid in auditing taxpayer books and records

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Words and Phrases
audit
Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Ejusdem Generis 3rd word in phrase was limited by focus of other 2 words 126
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 152
Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 45(2) interpretation informed by legislative amendment narrowing the wording 54