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

By services, 28 November, 2015

The extent of the Minister's power to demand information under s. 231(3) was found to be narrow in light of his ability also to obtain information under s. 221(1)(d).

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