Go Fish? Recent Developments on Requirements |
 | The objective of this session is to provide an overview of the powers of CRA and provincial authorities to require the production and disclosure of information. The session commences with a review of the statutory provisions, both federal and provincial. The focus of the session is a review of recent court decisions primarily in the area known as “fishing expeditions”, where a third party is asked to disclose identifying information relating to others of interest to the taxation authorities. Consideration is given to the conflicting obligations of the third party, particularly privacy related issues, and the potential consequences of refusing to disclose requested information. Practical implications of the decisions in these cases for both industry and advisors are also discussed. |
2009 Commodity Tax Symposium, September 21-22, 2009, Ottawa, ON Audio synchronized to PowerPoint presentation: 41 slides, length 00:55:14 Technical Paper: 37 pages |
