1 total
Compliance order granted compelling three corporate respondents to provide outstanding tax audit information.
The Minister of National Revenue brought a summary application seeking a compliance order under section 289.1 of the Excise Tax Act to compel three related corporate respondents to provide outstanding information and documents requested during a "high risk" audit.
The respondents argued they had provided some information, sought extensions due to the pandemic, and claimed the proceedings were an abuse of process given overlapping tax disputes.
The Federal Court rejected the respondents' arguments, finding they failed to establish valid reasons for the delay or evidence of abuse of process.
The Court granted the compliance order, directing the respondents to produce the outstanding materials within 45 days, and awarded a lump sum of $1,000 in costs to the Minister.
