Stanfield v. Canada (Minister of National Revenue), 2005 DTC 5454, 2005 FC 1010 -- summary under Subsection 231.1(1)

By services, 28 November, 2015

After applying a range of factors Noël J. concluded that the predominant purpose of letters and questionnaires was to further a criminal investigation and were not within the parameters of the audit functions contained in s. 231.1(1). The letters and questionnaires were quashed, and the Minister prohibited from taking any proceedings for the applicants' failure to respond.

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