Canada: Federal Court Of Appeal Deals A Blow To The Canada Revenue Agency: Full Disclosure Must Be Made On Ex Parte Applications - Fraser Milner Casgrain LLP

On February 21, 2013, the Federal Court of Appeal released two decisions related to the obligations of the Minister of National Revenue when making ex parte applications under subsection 231.2(3) of the Income Tax Act for judicial authorization requiring taxpayers to produce certain information and documents relating to customers.

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