Federal appeal | Tax | Income tax | Administration and enforcement
Minister of National Revenue issued tax assessments against taxpayer on ground that he had unreported income for three years. Taxpayer appealed. Taxpayer brought motion to compel production of documents, including all policies and interpretations of Canada Revenue Agency (CRA) in relation to personal endeavours and hobbies, all documents relating to gross negligence penalties, and CRA’s policies as to whether net worth audit should be completed. Tax Court of Canada judge dismissed motion on grounds that first two requests were broad and vague, and that requests were abusive and delaying tactic. Taxpayer appealed. Appeal dismissed. Judge made no reviewable error in dismissing motion. Taxpayer’s judicial authorities were distinguishable on their facts.
DiLalla v. Canada (2018), 2018 CarswellNat 146, 2018 FCA 28, J.D. Denis Pelletier J.A., D.G. Near J.A., and Judith Woods J.A. (F.C.A.).