Malicious Prosecution

Table of Contents

Cases

Gordon v. Canada, 2019 FC 853

A company (“JAD”) that promoted itself as an SR&ED specialist firm, created backdated records in support of R&D claims that it and its...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 239 - Subsection 239(1) - Paragraph 239(1)(c) backdating of accounting records to support clients’ SR&ED claims constituted the actus reus of s. 239(1)(c) – but potentially no mens rea if genuine belief that this was permitted 623

Samaroo v. Canada Revenue Agency, 2019 BCCA 113

The Samaroos were acquitted in 2011 on all counts of tax evasion respecting their having allegedly skimmed $1.7 million in cash from the...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 239 - Subsection 239(1) - Paragraph 239(1)(d) proof of actus reus does not require proof of particular scheme for evading tax 243

Samaroo v. Canada Revenue Agency, 2018 BCSC 324, rev'd 2019 BCCA 113

The taxpayers (Mr. and Mrs. Samaroo), operated a restaurant and nightclub in Nanaimo, B.C. Mr. Samaroo and his accountant told CRA that...

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Subsection 24(1) malicious prosecution in breach of s. Charter rights gave rise to Charter s. 24 damages in the alternative 159
Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 7 malicious prosecution breached a couple's s. 7 rights 224