The seizure of 48 boxes of documents pursuant to s. 231(1)(d) was permissible given the complexity of the taxpayer's affairs. To insist that in all cases the determination of relevance be based upon the examination of the documents at the time of the search would be impractical.
Topics and taglines
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
336652
Extra import data
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"field_legacy_header": "<strong><em>A.G. (Canada) v. Pica</em></strong>, 86 DTC 6001, [1986] 1 CTC 155 (Ont CA)",
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