The Court made an order setting aside an order of the Federal Court, which had set aside an earlier order made ex parte under s. 232.2(3) authorizing the Minister to impose a requirement on the Greater Montreal Real Estate Board (a non-profit organization) to provide information and documents relating to its members, who were 8,500 real estate agents and brokers in Quebec.
The order related to an identifiable group (the real estate agents and brokers living or carrying on business in the area served by a particular office of CRA), and the applications judge was satisfied that the information was required for a tax audit conducted in good faith. There was no requirement that each and every member of the group be the subject of a "genuine and serious" inquiry.