R. v. McKinlay Transport Ltd., 87 DTC 5051, [1988] 1 CTC 421 (Ont HC), aff'd 88 DTC 6314, [1988] 1 CTC 426 (Ont CA), further, aff'd 90 DTC 6243, [1990] 1 SCR 627 -- summary under Section 231.2

By services, 28 November, 2015

The recipient of a demand under s. 231(3) can successfully attack such demand before prosecution for failure to comply on a number of grounds including the following:

  1. That a reasonable time for production has not been afforded ...
  2. That the Minister is engaged in a fishing expedition and not a serious enquiry as to some taxpayer's liability.
  3. That the documents demanded are not germane or relevant to the issues between the parties.
  4. That the documents are privileged.
Topics and taglines
Topic
Income Tax Act - s. 231.2
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
336665
Extra import data
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