eBay Canada Limited v. Canada (National Revenue), 2007 DTC 5573, 2007 FC 930 -- summary under Subsection 231.2(3)

By services, 28 November, 2015

S.231.2 permitted an order that would require a Canadian resident to provide information (i.e., the particulars of Canadian "PowerSellers") to which it had access in Canada and which in fact it accessed as part of its business conducted in Canada but which was stored on data facilities owned by a parent corporation in the United States.

Topics and taglines
Topic
Income Tax Act - s. 231.2(3)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
336693
Extra import data
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