INCOME TAX
Administration and enforcement—Application for review of order requiring applicants to provide information, documents to M.N.R.—Income Tax Act, R.S.C., 1985 (5th Supp), c. 1, s. 231.2 permitting order requiring Canadian resident to provide information to which has access but stored in data facilities owned by another outside Canada—S. 231.2(1) very broad, enabling Minister to require “any person” to provide “any information”—Information herein not foreign but within Canada for purposes of s. 231.2—Order affirmed.
eBay Canada Ltd. v. M.N.R. (T‑2124‑06, 2007 FC 930, Hughes J., partial judgment dated 18/9/07, 18 pp.)
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