You are here

SCC Decision July 31, 2008

Taxonomy upgrade extras: 
Redeemer Foundation v. Canada (National Revenue), 2008 SCC 46
Click here to link to the full judgment. 
(Tax / audit / power to inspect, audit and examine taxpayers’ records)
CRA sought information regarding donors to a charitable organization that funded the education of children. CRA suspected that donors were, through the charitable organization, funding their own children’s education. The court held that CRA was entitled to donor information through the combined effect of ss. 230(2)(a) and 231.1 of the Income Tax Act and that the Minister was not required to obtain judicial authorization before requesting the information.
Majority/Dissenting in part: 4/3