Audit And InvestigationsLimits From The Supreme Court Of Canada
Mondaq Business Briefing › Canada Law Articles in English (2004)
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Audit And InvestigationsLimits From The Supreme Court Of Canada
In 2002, two important decisions were released by the Supreme Court of Canada which affect tax audits. In both cases, the Supreme Court provided additional protections to taxpayers whose affairs may come under investigation by the Canada Customs & Revenue Agency (the "CCRA").
R. V. Jarvis: When Does an Audit become an Investigation?In the 2002 case of R. v. Jarvis, the Supreme Court held that compliance audits by the CCRA must be treated differently from investigations into potential offences, ...See the full content of this document
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