James Richardson & Sons v. M.N.R., 84 DTC 6325, [1984] CTC 345, [1984] 1 SCR 614 -- summary under Section 231.2

"S.231(3) is only available to the Minister to obtain information relevant to the tax liability of some specific person or group of persons if the tax liability of such person or persons is the subject of a genuine and serious inquiry." A requirement issued to a commodities futures market broker asking that the broker deliver details of the trading activities of all its customers' trading activities for 1977, a requirement which was made for the purpose of checking generally on compliance with the Act by futures traders, did not comply with this test.