CRA Formal Written Demand
If CRA (the Canadian income tax department) serves you with a formal written demand for information or returns you must comply or risk prosecution under the Income Tax Act.
"This article provides information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."