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No distinction between Natural Person and the Legal Representative of the taxpayer

ALISTAIR JOHN CAMPLIN was found in contempt of court for refusing to comply with a Compliance Order issued by the Federal court of Canada pursuant to subsection 231.2(1) of the Canadian Income Tax Act (ITA). The court held that the Tax Act does not carve out a distinction, for the purposes of a Compliance Order, between a natural person and the legal representative of the taxpayer, which was the basis of Mr. Camplin’s argument and his refusal to comply with the order.

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