Tax Alert Archives June 2013

“Fishing Expeditions” Limited by Newly-Enacted Budget Measures

Prior to the 2013 federal budget, former subsection 231.2(3) of the Income Tax Act allowed the Minister, on an ex parte application, to require third parties (such as employers or insurers) to produce documents or information relating to unnamed taxpayers.…

Prepared by: Jeanne Chiang

Jeanne is an associate in the firm’s Toronto office. Her practice centers on domestic tax planning for owner-managers, professional corporations, trusts and estates, and high-net worth individuals. She also advises clients on tax disputes with the Canada Revenue Agency. Jeanne… more »