Précis: In the Tax Court the taxpayer unsuccessfully sought to strike portions of the Reply that related to documents acquired by the Crown pursuant to requirements. The requirements had been issued by the same CRA investigator who was investigating the taxpayer for possible criminal offences under the Income Tax Act. The taxpayer appealed to the Federal Court of Appeal which dismissed his appeal holding that “it is plain and obvious that the CRA’s power to issue requirements under section 231.2 of the ITA to obtain information or documents that will be used for the administrative purpose of reassessing a taxpayer is not suspended by the commencement of an investigation” [para. [17]]. The appeal was dismissed with costs.
Bauer v. R. – FCA: FCA rejects Charter challenge in Tax Court of documents obtained by requirements during criminal investigationREAD MORE »