INCOME TAX |
Practice |
Artistic Ideas Inc. v. Canada (Customs and Revenue Agency)
A-266-04
2005 FCA 68, Rothstein J.A.
25/2/05
7 pp.
Appeal from Federal Court decision ((2004), 251 F.T.R. 223) allowing in part respondent's motion to strike portion of requirement for information--Respondent arranges sale of artwork to Canadian taxpayers who donate work to charities--Price paid by donors lower than appraised value on which tax deduction based, resulting in net financial benefit for donors--Minister beginning audit of respondent, requiring information, documents be provided under Income Tax Act, s. 231.2(1)--Respondent complying with requirement except for names of donors, charities--F.C. holding Minister entitled to names of charities but not of donors--Pursuant to Act, s. 231.2(2), requirement to provide information, documents re: unnamed persons Minister wishing to investigate may not be imposed on third party without judge's authorization-- Authorization required in case at bar re: donors as intended to be subject of investigations by Minister--Where unnamed persons not under investigation, Act, ss. 231.2(2),(3) not applicable--No authorization required re: charities as no evidence Minister wants their names to verify compliance with Act--Appeal dismissed--Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, ss. 231.2(1) (as am. by S.C. 1986, c. 6, s. 121; 2000, c. 30, s. 176), (2) (as am. by S.C. 1986, c. 6, s. 121), (3) (as am. by S.C. 1986, c. 6, s. 121; 1996, c. 21, s. 58).