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Following the money: Decision illustrates CRA’s determination

Friday, June 01, 2018 @ 8:31 AM | By Stevan Novoselac and Josiah Edwards Davis

Taxpayers should comply with all appropriate audit requests by the Canada Revenue Agency (CRA). Its auditors have extensive powers under the Income Tax Act. Generally speaking, unless information or documents are protected by privilege or beyond the scope of the audit request, everything an auditor requests must be provided. Otherwise, the CRA will relentlessly deploy progressively forceful tools, including requirements and compliance orders, culminating in fines and imprisonment for deliberate and wilful contempt.

The Federal Court’s ruling in Canada v. Stankovic 2018 FC 462 details how...