Minister of National Revenue v. Marshall, [2006] F.T.R. Uned. 164

JudgeShore, J.
CourtFederal Court (Canada)
Case DateMarch 02, 2006
JurisdictionCanada (Federal)
Citations[2006] F.T.R. Uned. 164;2006 FC 279;[2006] F.T.R. Uned. 164 (FC)
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5 practice notes
  • Table of Cases
    • Canada
    • Irwin Books International Tax Evasion in the Global Information Age
    • June 23, 2021
    ...Revenue) v Lee, 2015 FC 634 ............................................................105 Canada (National Revenue) v Marshall, 2006 FC 279 .................................................. 99 Canada (National Revenue) v Money Stop, 2013 FC 133 .................................................
  • International Tax Enforcement in Canada
    • Canada
    • Irwin Books International Tax Evasion in the Global Information Age
    • June 23, 2021
    ...of the Act for the production of BP’s working papers as requested by the Minister. See also Canada (National Revenue) v Marshall , 2006 FC 279, where the Minister was successful in obtaining a compliance order, and for the opposite result, Canada (National Revenue) v Chamandy , 2014 FC 354.......
  • Canada (National Revenue) v. Stankovic, 2018 FC 462
    • Canada
    • Federal Court (Canada)
    • April 30, 2018
    ...must provide the Minister with the required information within a reasonable time. See Canada (Minister of National Revenue) v Marshall, 2006 FC 279 at paras 15-16 [Marshall]. A taxpayer’s expectation of privacy with respect to these documents is “relatively low” and the Minister cannot know......
  • Minister of National Revenue v. Lee, (2015) 481 F.T.R. 71 (FC)
    • Canada
    • Canada (Federal) Federal Court (Canada)
    • August 26, 2014
    ...Chamandy (2014), 452 F.T.R. 26 ; 2014 FC 354 , refd to. [para. 27]. Minister of National Revenue v. Marshall, [2006] F.T.R. Uned. 164 ; 2006 FC 279, refd to. [para. Statutes Noticed: Income Tax Act , R.S.C. 1985 (5th Supp.), c. 1, sect. 231.7(1) [para. 21]. Counsel: Margaret Nott, for t......
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3 cases
  • Canada (National Revenue) v. Stankovic, 2018 FC 462
    • Canada
    • Federal Court (Canada)
    • April 30, 2018
    ...must provide the Minister with the required information within a reasonable time. See Canada (Minister of National Revenue) v Marshall, 2006 FC 279 at paras 15-16 [Marshall]. A taxpayer’s expectation of privacy with respect to these documents is “relatively low” and the Minister cannot know......
  • Minister of National Revenue v. Lee, (2015) 481 F.T.R. 71 (FC)
    • Canada
    • Canada (Federal) Federal Court (Canada)
    • August 26, 2014
    ...Chamandy (2014), 452 F.T.R. 26 ; 2014 FC 354 , refd to. [para. 27]. Minister of National Revenue v. Marshall, [2006] F.T.R. Uned. 164 ; 2006 FC 279, refd to. [para. Statutes Noticed: Income Tax Act , R.S.C. 1985 (5th Supp.), c. 1, sect. 231.7(1) [para. 21]. Counsel: Margaret Nott, for t......
  • Minister of National Revenue v. Dropsy, 2007 FC 932
    • Canada
    • Federal Court (Canada)
    • October 9, 2007
    ...documents are not protected from disclosure by solicitor-client privilege. ( Canada (Minister of National Revenue - M.N.R.) v. Marshall , 2006 FC 279, [2006] F.C.J. No. 350 (QL).) [31] Based on the above-mentioned, it is clear that, pursuant to subsection 231.2(1), the Respondent is a perso......
2 books & journal articles
  • Table of Cases
    • Canada
    • Irwin Books International Tax Evasion in the Global Information Age
    • June 23, 2021
    ...Revenue) v Lee, 2015 FC 634 ............................................................105 Canada (National Revenue) v Marshall, 2006 FC 279 .................................................. 99 Canada (National Revenue) v Money Stop, 2013 FC 133 .................................................
  • International Tax Enforcement in Canada
    • Canada
    • Irwin Books International Tax Evasion in the Global Information Age
    • June 23, 2021
    ...of the Act for the production of BP’s working papers as requested by the Minister. See also Canada (National Revenue) v Marshall , 2006 FC 279, where the Minister was successful in obtaining a compliance order, and for the opposite result, Canada (National Revenue) v Chamandy , 2014 FC 354.......

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