The Minister of National Revenue petitioned a taxpayer into bankruptcy for unpaid taxes.
The trustee in bankruptcy brought an action against the taxpayer's wife, seeking a declaration that certain assets in her name belonged to the bankrupt's estate.
At trial, Revenue Canada officials testified about the taxpayer's affairs, over the wife's objection that the Income Tax Act prohibited such disclosure.
The Supreme Court of Canada held that the trustee's action was a proceeding 'relating to the administration or enforcement' of the Income Tax Act under s. 241(3), thereby permitting the disclosure of the confidential tax information.
