We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
THE ART OF REDACTION.
- Authors
Sidhu, Jasmine; Thomas, Richard; Stoddard, Laura J.
- Abstract
Examines the confirmation of the Canadian Federal Court of Appeals in a case filed by the Canada Customs and Revenue Agency against Artistic Ideas Inc. which discussed the objective of providing the minister of national revenue to compel the disclosure of unnamed persons pursuant to a requirement for information under the Income Tax Act. Facts of the case; Legal issues relevant to the determination of Artistic's tax liability; Basis of the court's decision to impose limitations in the minister's power to redact third-party information irrelevant to Artistic's audit as a corporate taxpayer.
- Subjects
ARTISTIC Ideas Inc.; CANADA Customs &; Revenue Agency; DISCLOSURE; CANADA. Federal Court of Appeals; TAX auditing; INCOME tax laws; ACTIONS &; defenses (Law)
- Publication
Canadian Tax Journal / Revue Fiscale Canadienne, 2005, Vol 53, Issue 4, p1061
- ISSN
0008-5111
- Publication type
Article