What is the test for a jeopardy order?
Canada (Federal), Canada
The following excerpt is from Canada (Minister of National Revenue) v. Maciver, 1999 CanLII 8523 (FC):
In an application by the Minister for a jeopardy order under subsection 225.2(2), the test to be applied is stated as follows in Danielson v. Deputy Attorney General of Canada, [1986] 2 D.T.C. 380 (F.C.T.D.) at page 381: . . .
That case was decided under the pre-1988 version of subsection 225.2(2), but it remains the test under the current version: Deputy Minister of National Revenue v. Atchison, 1989 CanLII 2896 (BC SC), [1989] 1 C.T.C. 342 (B.C.S.C.).
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