Précis: The Federal Court issued a compliance order pursuant to section 237.1 of the Income Tax Act. The taxpayer appealed to the Federal Court of Appeal. The Court of Appeal found no error in the original decision but also entertained a new legal argument raised by the taxpayer based on two recent Supreme Court of Canada decisions dealing with the effect of requirements on members of the legal profession. The Court of Appeal rejected the new argument on the basis that the taxpayer, not being a member of the legal profession, was not entitled to benefit from the decisions in question:
Revcon Oilfield v. R. - FCA: Appeal of compliance order dismissed from the BenchREAD MORE »