Redeemer Foundation v. Canada (National Revenue), 2008 DTC 6474, 2008 SCC 46, [2008] 2 SCR 643 -- summary under Subsection 231.1(1)

After the CRA served the appellant with a requirement under s. 230(3) asking that it maintain "transmittal forms" showing the identities of (parent) donors to the appellant and the names of students (typically children of the parents) who received funding for their attendance at a university that was affiliated with the appellant, CRA requested donor lists from the appellant. As the Minister led unchallenged evidence that the information it sought identifying donors was necessary for determining whether the appellant was issuing receipts otherwise than in accordance with the Act (so that there would be grounds to revoke its registration), the Minister was entitled to the requested information due to the combined effect of ss.230(2)(a) and 231.1, without seeking judicial authorization under s. 231.2(2). This interpretation did not render s. 231.2 redundant, as s. 231.2 responded to the need for the Minister to seek information relating to unnamed persons from a third party record holder outside the context of a formal audit.