INCOME TAX
Practice
Judicial review relative to two notices of requirement issued by Canada Revenue Agency under Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, s. 231.6 to obtain production of financial statements of two American corporations related to applicant— Applicant seeking order varying or setting aside Notices—Material sought relevant to administration, enforcement of Act—Concerns about confidential nature of financial statements sought not establishing request unreasonable—Notices reasonable—Applications dismissed.
Fidelity Investments Canada Ltd. v. Canada (Revenue Agency) (T-1807-04, T-1808-04, 2006 FC 551, Heneghan J., order dated 3/5/06, 20 pp.)
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