Arif (Re), 2011 DTC 5173 [at at 6284], 2011 FC 1000 -- summary under Subsection 225.1(2)

Shore J. granted the Minister's s. 225.1(2) application. The Court was informed that the taxpayer had been involved in cocaine trafficking, for which he was likely to receive a lengthy sentence, he had recently liquidated immovable assets, he transferred the family home to his spouse without consideration and she put the residence up for sale, and he had grossly under-reported his income for several taxation years despite making large purchases and disbursements from his bank accounts.