Shopify must preserve merchant records during an appeal of a tax dispute with the Canada Revenue Agency, the Federal Court of Appeal ruled. The order pauses Shopify’s practice of deleting inactive files after two years while Ottawa challenges a 2023 ruling that limited its data request.
Judge Nathalie Goyette criticized the government’s delay in seeking preservation and called its arguments unclear, questioning claims of irreparable harm. Still, she said maintaining potential evidence during an appeal serves the public interest as the CRA presses its case over merchant tax reporting continuing.
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