Précis: In 2013 Justice Nöel granted an ex parte application ordering KPMG LLP to produce documentation about certain unnamed persons involved in a tax structure known as the Offshore Company Structure [the “Unnamed Persons Requirement”]. KPMG LLP moved in 2016 before Chief Justice Crampton to cancel or quash that order on the basis of the confidentiality requirement contained in Rule 208 of the Chartered Professional Accountants of Ontario’s Code of Professional Conduct [the “Code”] as well as the fact that the provision of the Income Tax Act in question, subsection 231.2(3),was amended effective June 26, 2013, to eliminate the Court’s ability to issue orders under that provision on an ex-parte basis.
Canada (National Revenue) v. KPMG LLP - FCt: Court refuses to set aside an ex parte requirement OrderREAD MORE »