FEDERAL INCOME TAX - Principles of statutory interpretation - Requirement to provide documents or information

Law360 Canada ( June 2, 2021, 6:05 AM EDT) -- Application by Zeifmans LLP for judicial review of a Requirement to provide information (RFI) issued by the Minister of National Revenue. The RFI was issued to the applicant, an accounting firm, during an audit conducted by the Canada Revenue Agency of three of the applicant’s clients. The RFI set out a long and detailed list of required information and documents for the Named Persons and entities owned, operated, controlled, or otherwise connected to the clients....
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