Subsection 163.2(1) - Definitions
Culpable Conduct
Cases
Guindon v. Canada, 2015 SCC 41, [2015] 3 S.C.R. 3
Before finding the preparer's penalty under s. 163.3(4) is not a criminal penalty so that the preparer does not benefit from procedural...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 11 | ITA s. 163.2(4) penalty not criminal so that s. 11 Charter protection not engaged | 60 |
| Tax Topics - Income Tax Act - Section 163.2 - Subsection 163.2(4) | penalty not criminal so that s. 11 Charter protection not engaged | 344 |
Administrative Policy
15 November 2000 Internal T.I. 2000-0048477 - THIRD PARTY PENALTIES-DISCLOSURE
The disclosure of the existence of a false statement in a return does not, but itself, preclude the penalty provisions of s. 163.2 from applying.
Subsection 163.2(2) - Penalty for misrepresentations in tax planning arrangements
See Also
Ploughman v. The Queen, 2017 TCC 64
Sommerfeldt J found that the individual (Mr. Ploughman) who, despite his submissions to the contrary, was found to be a creator or promoter of the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 163.2 - Subsection 163.2(4) | promoter participated in false charitable receipt filings by recommending their filing | 258 |
| Tax Topics - Income Tax Act - Section 163.2 - Subsection 163.2(6) | 419 |
Articles
Brian R. Carr, Grace Pereriera, "The Defence Against Civil Penalties", 2000 Canadian Tax Journal, Vol. 48, No. 6, p. 1737.
Subsection 163.2(4) - Penalty for participating in a misrepresentation
Cases
Guindon v. Canada, 2015 SCC 41, [2015] 3 S.C.R. 3
The taxpayer provided a legal opinion to the participants in a charitable donation "scheme [which] was a sham" (para. 8) on the tax consequences...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 11 | ITA s. 163.2(4) penalty not criminal so that s. 11 Charter protection not engaged | 60 |
| Tax Topics - Income Tax Act - Section 163.2 - Subsection 163.2(1) - Culpable Conduct | conduct must be at least as bad as gross negligence | 118 |
See Also
Ploughman v. The Queen, 2017 TCC 64
A purported charitable donation program purported to entailed the settlement of a trust with time share units in respect of a property in the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 163.2 - Subsection 163.2(6) | 419 | |
| Tax Topics - Income Tax Act - Section 163.2 - Subsection 163.2(2) | promoter recommended the filing of false charitable receipts | 142 |
Guindon v. The Queen, 2012 TCC 287, rev'd infra
The taxpayer was a family law and estates lawyer who also was the president of a registered charity. Various individuals (the "participants")...
Administrative Policy
May 2016 Alberta CPA Roundtable, Q.13
Guindon noted that the Minister’s factum suggested that the taxpayer relief provisions of s. 220(3.1) could be available to an individual...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 220 - Subsection 220(3.1) | same (exceptional circumstances) policy applied to relief of penalties for culpable conduct as for gross negligence | 134 |
Subsection 163.2(5) - Amount of penalty
See Also
Canada v. Guindon, 2013 DTC 5133 [at at 6117], 2013 FCA 153, aff'd supra
The taxpayer provided a legal opinion to the participants in a charitable donation "scheme [which] was a scam" (para. 10) on the tax consequences...
Subsection 163.2(6)
See Also
Ploughman v. The Queen, 2017 TCC 64
Sommerfeldt J found that the individual (Mr. Ploughman) who, despite his submissions to the contrary, was found to be a creator or promoter of the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 163.2 - Subsection 163.2(4) | promoter participated in false charitable receipt filings by recommending their filing | 258 |
| Tax Topics - Income Tax Act - Section 163.2 - Subsection 163.2(2) | promoter recommended the filing of false charitable receipts | 142 |
Subsection 163.2(15) - Employees
Administrative Policy
December 2000 TEI Round Table, Q. XXVIII
An officer of a corporation will be considered to be an "employee... employed by the" corporation in applying s. 163.2(15).