Les Plastiques Algar (Canada) Ltée v. Canada (Minister of National Revenue), 2004 DTC 6296, 2004 FCA 152 -- summary under Subsection 231.2(1)

By services, 28 November, 2015

An investigation of the taxpayers conducted by Special Investigations was a criminal investigation as stated by one of the investigators. Accordingly, the requirement power in s. 231.2(1), which did not distinguish between physical and corporate taxpayers, could not be utilized. The Minister's requirements for production of documents were quashed.

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Topic
Income Tax Act - s. 231.2(1)
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Drupal 7 entity type
Node
Drupal 7 entity ID
336681
Extra import data
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