Statutory Interpretation in eBay v. Minister of National Revenue

On Nov. 7, the Federal Court of Appeal released their decision in eBay v. Minister of National Revenue, 2008 FCA 348.  This case involved the appeal of an ex parte order of the Federal Court under s. 231.2 of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) to produce information identifying “PowerSellers” in […]