Précis: The Federal Court denied CRA’s application for a compliance order under section 231.7 of the Income Tax Act ( the “ITA”) in respect of a requirement for information issued to Mr. Lee on the basis that it was overbroad and vague. The Federal Court of Appeal set aside the decision of the Federal Court and issued the compliance order sought by CRA. CRA was awarded costs both in the Federal Court of Appeal and the Federal Court.
R. v. Lee - FCA: FCA reverses Federal Court and issues compliance order - section 231.7Plus >