Recherche dans la collection - INCOME TAX ACT S126(4) AND (8) - INQUIRY PROVISION INTERPRETATION OF THE INQUIRY PROVISION OF THE ITA AS TO WHETHER OR NOT CONTEMPT PROCEEDINGS COULD BE TAKEN AGAINST A WITNESS APPEARING BEFORE A COMMISSIONER HOLDING A INQUIRY UNDER THE ITA FOR REFUSAL TO GIVE EVIDENCE AND IF SO HOW THE PROCEEDINGS SHOULD BE TAKEN. REFERENCE TO A SASKATCHEWAN PROSECUTION CASE IN WHICH THE DEPT. OF NATIONAL REVENUE INTENDS TO USE THE INQUIRY PROVISION AND ANTICIPATES ONE OF THE WITNESSES REFUSING TO ANSWER. STATUTE: INCOME TAX ACT S126(4) AND (8), S131(2) INQUIRIES ACT RSC1952, C154, S4 EXCHEQUER COURT ACT RSC1952, C98, S3, S29 CRIMINAL CODE S8, S9, S627, S634 SASKATCHEWAN COURT OF QUEENS BENCH ACT RSS1953, C67, S3