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Published: March 20, 2020

Last Updated: February 21, 2022

CRA (the Canadian income tax department) has extensive powers of enforcement to ensure that taxpayers comply with the Income Tax Act. These include the power to inspect and the power to require a person to produce information or documents.


"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."

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