By David J. Rotfleisch ( November 3, 2026, 3:22 PM EST) -- Part one of this series set out the current baseline of the Canada Revenue Agency’s information-gathering powers under ss. 231.1 and 231.2 of the Income Tax Act, and the two judicial limits that frame them: Canada (National Revenue) v. Cameco Corporation, 2019 FCA 67 on oral questioning, and Canada (Attorney General) v. Chambre des notaires du Québec, 2016 SCC 20 on solicitor-client privilege....