Minister of National Revenue v. Duncan Thompson

Supreme Court Hearings

Minister of National Revenue v. Duncan Thompson

Case # 35590
Minister of National Revenue v. Duncan Thompson (December 4, 2014)

The CRA issued a requirement seeking information and documents from the respondent. The information it sought pertained to the respondent’s income and expenses, and assets and liabilities, including a current accounts receivable listing. The Respondent provided some, but not all, of the information set out in the requirement. The CRA subsequently found that he had provided no details regarding his accounts receivable other than a total balance owing. The respondent challenged the requirement, making solicitor-client privilege the focus of his objection. The respondent also argued the order also infringed on his charter right to protection from unreasonable search and seizure.