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"Privilege Claims Under Section 232 of the Income Tax Act" Tax Litigation Journal, Vol. XIV, No. 4 (2007)
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Date: August 1 2007 |
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Sections 231.1 and 231.2 of the Income Tax Act provide to the Minister of National Revenue (the "Minister") and her agents very broad powers to require taxpayers to produce for inspection their books, records and documents, including any documents held by third parties that relate or may relate to information that is in, or should be in, a taxpayer's books and records, or that is relevant to any amount payable under the Act.
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