Charter Protection Cannot be Taken for Granted

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By: Adam Aptowitzer It is almost trite to say that the Canada Revenue Agency is dedicated to the administration of the income tax system in this country. There are exceptions to this, of course, the most obvious being the regulation of charities. However, a recent amendment to the Income Tax Act giving the CRA new powers may have gone beyond adding ancillary duties and created a secondary mandate for the agency. New subsection 241(9.5) requires the Agency to deliver evidence of certain criminal code offences…

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