CYNDEE TODGHAM CHERNIAK

Requirement for Information

Minister of National Revenue v. Royal

Bank of Canada

Section 289 of the Excise

Tax Act

• Subsection 289(1) of the ETA is the authority for the

Minister requesting information/documents from third

parties (someone other than the taxpayer).

• Subsection 289(2) of the ETA provides the rule when

the Minister knows who they want

information/documents from but does not know the

names of the persons

• Subsection 289(3) sets out the process where the

Minister does not know names – application to

Federal Court

Solutions

Discussion about MNR v. RBC

(Court File No. T-703-16

• Motion materials circulated to group

• Relates to Panama Papers & identification of approx.

370 entities

• Section 231.2 of the ETA (not the ETA)

• Application to Federal Court for an order authorizing

the Minister to impose on RBC “a requirement for

information and documents relating to a group RBC

clients that are unnamed clients”… associated with

Mossack Fonseca

Solutions

Information/Documents

Requested

• Individuals – names, telephone numbers and

addresses, as well as identification numbers and

passport data; or where not available, the names

telephone numbers and addresses of the nominees,

fiduciaries, agents, attorneys or notaries for these

individuals

• Deceased individuals – their fiduciaries or personal

representatives

Solutions

Information/Documents

Requested

• Corporations

• Names, telephone numbers and addresses

• Identification numbers, and the names, telephone numbers

and addresses of the directors and/or officers who had or

have signing authority

• Names, telephone numbers and addresses of nominees or

agents

• The names telephone numbers and addresses of

shareholders or the shareholders’ trustees, nominees or

agents

Solutions

Information/Documents

Requested• Trusts

• The trust’s names, telephone addresses

• Names, telephone numbers and addresses of trustees,

agents, nominees or others with authority to act; or who are

designated by the trust to deal or transact on its behalf; or

who acts as the contact for the trust

• Partnerships

• The partnership’s names and addresses;

• The names, telephone numbers and addresses of the

partners

• The names, telephone numbers and addresses of general

partners, agents, nominees or others

Solutions

What to Do If Get A Requirement

To Provide Information

• Review the Request carefully (do not throw it out)

• Contact the CRA representative requesting

information

• If unnamed persons, respond to Federal Court

Motion

• If named persons, can bring an application for judicial

review

• REMEMBER Section 293 of the ETA Solicitor-Client

Privilege Defence

Solutions

Cyndee Todgham Cherniak

cyndee@lexsage.com

Phone: (416) 307-4168