Thanks for the replies.
This question comes as a result of an actual project that I am involved in. I was asked by my supervisor to prepare to feed an Emergency power panel from a Normal power panel which will be part of a major electrical shutdown at the building where I work. When he stated that I only need to connect the hots I felt there was something wrong but decided I should do some research before discussing it with him. I looked in the CEC for a rule regarding this but found nothing. I then looked for articles online and read what I thought was related information. One article seemed to make it clear that a significant hazard would be compromising of any ground fault protection. As well, I contacted an electrical engineer whose projects I often work on. His main concern was backfeeding. Naturally I had to pose the question here. The results are unanimous and I can now approach him with confidence that we will need to switch the neutrals.
