It was stated that if the Minister thinks that traders in the commodities futures market generally are not reporting their transactions properly for income tax purposes, then he can obtain a regulation under S.221(1)(d) requiring all such traders to file returns of their transactions, rather than making an impermissible demand for information under S.231(3).
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"field_legacy_header": "<strong><em>James Richardson & Sons, Ltd. v. MNR</em></strong>, 84 DTC 6325, [1984] CTC 345, [1984] 1 SCR 614",
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