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- Title
TAX INVESTIGATIONS: CLARIFICATION OF JARVIS PRINCIPLES.
- Authors
Warnock, James; Thomas, Richard; Haney, Mary-Ann
- Abstract
Discusses the January 2003 decision of the Canadian Federal Court Trial Division in Kligman et al versus MNR, which involved an inquiry by tax authorities. Stance of the supreme court on the issue; Facts relating to the appeal of corporate applicants in the case; Views of the appeal judges on the issue of whether the inquiry had become a criminal investigation.
- Subjects
CANADA; LEGAL judgments; TAXATION; INVESTIGATIONS; COURTS
- Publication
Canadian Tax Journal / Revue Fiscale Canadienne, 2004, Vol 52, Issue 4, p1178
- ISSN
0008-5111
- Publication type
Article