In the midst of a family law trial, the applicant served a Summons to Witness on an Area Director at the Canada Revenue Agency (CRA) to verify the respondent's tax filings and provide expert evidence.
The Attorney General of Canada brought a motion to set aside the summons.
The court granted the motion, finding that section 241 of the Income Tax Act strictly prohibits the disclosure of taxpayer information.
Furthermore, the applicant failed to demonstrate that the summonsed witness had any relevant or material evidence, and improperly sought to compel a government official to act as an expert auditor.
