Minister of National Revenue v. Marshall, [2006] F.T.R. Uned. 164
Judge | Shore, J. |
Court | Federal Court (Canada) |
Case Date | March 02, 2006 |
Jurisdiction | Canada (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
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Table of Cases
...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 .................................................
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International Tax Enforcement in Canada
...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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Canada (National Revenue) v. Stankovic, 2018 FC 462
...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......
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Minister of National Revenue v. Lee, (2015) 481 F.T.R. 71 (FC)
...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
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Canada (National Revenue) v. Stankovic, 2018 FC 462
...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......
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Minister of National Revenue v. Lee, (2015) 481 F.T.R. 71 (FC)
...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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Minister of National Revenue v. Dropsy, 2007 FC 932
...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
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Table of Cases
...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
...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.......