In re Glover, 80 DTC 6262, [1980] CTC 531, aff'd 82 DTC 6035, [1982] CTC 29, [1981] 2 SCR 561 -- summary under Paragraph 241(4)(a)

Mrs. Glover did not become a "person otherwise legally entitled" to information as to the address of her husband (which would have been disclosed on his tax returns) by virtue of an order made during her divorce trial directing Revenue Canada to provide the Supreme Court of Ontario with her husband's address. To hold otherwise would be to subvert the limitations imposed by s. 241 on the giving of evidence by officials in any non-Income Tax Act civil legal proceedings.