Cyndee Todgham Cherniak presented on the Canada Revenue Agency's ability to seek information from third-parties (think Panama Papers) at the Commodity Tax Discussion Group meeting. For more information, please contact Cyndee at cyndee@lexsage.com or at 416-307-4168. Alternatively, visit www.lexsage.com.

1. CYNDEE TODGHAM CHERNIAK
Requirement for Information
Minister of National Revenue v. Royal
Bank of Canada

2. 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

3. 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

4. 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

5. 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

6. 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

7. 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

8. Cyndee Todgham Cherniak
cyndee@lexsage.com
Phone: (416) 307-4168