Production of tax returns

Below is a link to a recent decision of Registrar Nettie of the Bankruptcy Court, in which he sets out whether CRA can be ordered to produce Tax Returns of third parties (i.e. who are not parties to the litigation at hand) and he concludes that while it is permitted to do so, it cannot be compelled to do so, even in the context of Bankruptcy proceedings: http://canlii.org/en/on/onsc/doc/2008/2008canlii65763/2008canlii65763.html; . The case is Re Gabrielle.