The Resource Canadian Appeals Court rejects compelling arguments against unnamed person requirement disclosure

Canadian Appeals Court rejects compelling arguments against unnamed person requirement disclosure

Label
Canadian Appeals Court rejects compelling arguments against unnamed person requirement disclosure
Title
Canadian Appeals Court rejects compelling arguments against unnamed person requirement disclosure
Creator
Subject
Language
eng
Summary
In this article, the author critiques the Canadian Federal Court of Appeal's judgment in Roofmart, a case that addressed and ultimately strengthened the unnamed person requirement obligating a taxpayer to disclose information about third parties whose identities are not known to the Canada Revenue Agency
Citation source
In: Tax notes international. - Falls Church. - Vol. 99 (2020), no. 6 ; p. 773-778
http://library.link/vocab/creatorName
Sorensen, J
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • case law
  • reporting requirements
  • disclosure
  • tax compliance
  • enforcement
  • burden of proof
Label
Canadian Appeals Court rejects compelling arguments against unnamed person requirement disclosure
Instantiates
Publication
Label
Canadian Appeals Court rejects compelling arguments against unnamed person requirement disclosure
Publication

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      52.3736660 4.9336932
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