An investigation under s. 126(4) of the pre-1972 Act was a purely administrative matter which did not affect the taxpayer (the taxpayer's rights not being affected until an assessment is made). Accordingly, the taxpayer had no right to attend or be represented at the inquiry by counsel.
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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
336724
Extra import data
{
"field_legacy_header": "<strong><em>Guay v. Lafleur</em></strong>, 64 DTC 5218, [1964] CTC 350, [1965] SCR 12",
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}
"field_legacy_header": "<strong><em>Guay v. Lafleur</em></strong>, 64 DTC 5218, [1964] CTC 350, [1965] SCR 12",
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