The case “The Minister of National Revenue v Les Développements Béarence Inc., 2019 CF 22” concerns a CRA request that asked a taxpayer to provide their transactions in an Excel spreadsheet format. The taxpayer refused and was held in contempt of court.
This court case held that CRA did not have the right to request that the taxpayer prepare the Excel document because all of the information was available to CRA without the Excel spreadsheet. This is interesting because we have been told that CRA has the right to information in an electronic format.
This taxpayer would probably have spent less money doing the spreadsheet than taking CRA to court, but we do appreciate someone who takes a stand and helps out their fellow taxpayers. This is a case that we will be able to refer to when a CRA auditor asks for information to be sorted into a different format.