OTTAWA — RONA is heading to the Supreme Court to fight Revenue Canada’s demand for a list of its commercial clients. The retailer, the lone holdout in the industry, is appealing the case from the Federal Court of Appeal, which ruled in favour of the government. The Canada Revenue Agency wants to verify that purchases made by contractors from RONA’s stores match their tax declarations. RONA denounces the move as an act of intimidation. More than 20 Quebec hardware retailers, including BMR and Patrick Morin, have already agreed to provide similar lists.