Minshull v. M.N.R., 87 DTC 5385, [1987] 2 CTC 223 (Sask QB) -- summary under Subsection 225.2(2)

Applications under s. 225.2(2) to vacate s. 225.2(1) directions were dismissed. "The only reasonable conclusion to be drawn from the uncontradicted evidence of transfers of substantial sums of money following shortly upon service of requests to pay and notices requiring information on the applicants is that the majority of such transfers were carried out to avoid efforts by officers of the tax department to enforce payment of outstanding taxes ... [T]he purchase of gold sovereigns outside Canada suggest[s] that steps were being taken to place assets of the corporation beyond the reach of the Minister.