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NEW In-House Counsel | Insurance | Intellectual Property | Immigration | Natural Resources | Real Estate | Tax

FEDERAL INCOME TAX - Audit - Requirement to provide documents or information

Tuesday, August 21, 2018 @ 8:37 AM  

Application by the taxpayer from a decision requiring him to disclose information issued by the Canada Revenue Agency (CRA). The applicant challenged the information issued by the CRA and the constitutional validity of ss. 231.1 and 231.7 of the Income Tax Act which empowered the CRA to issue such requirements. The CRA had issued a requirement to the applicant under s. 231.1 asking him to complete a 15-page questionnaire regarding his foreign assets. The applicant sought a declaration that s. 13 of the Charter applied to...