Section 163.2

Subsection 163.2(1) - Definitions

Culpable Conduct

Cases

Guindon v. Canada, 2015 SCC 41, [2015] 3 S.C.R. 3

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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 52
Tax Topics - Income Tax Act - Section 163.2 - Subsection 163.2(4) penalty not criminal so that s. 11 Charter protection not engaged 330

Administrative Policy

15 November 2000 Internal T.I. 2000-004847 -

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Subsection 163.2(2) - Penalty for misrepresentations in tax planning arrangements

See Also

Ploughman v. The Queen, 2017 TCC 64

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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 254
Tax Topics - Income Tax Act - Section 163.2 - Subsection 163.2(6) 399

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

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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 52
Tax Topics - Income Tax Act - Section 163.2 - Subsection 163.2(1) - Culpable Conduct conduct must be at least as bad as gross negligence 102

See Also

Ploughman v. The Queen, 2017 TCC 64

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 163.2 - Subsection 163.2(6) 399
Tax Topics - Income Tax Act - Section 163.2 - Subsection 163.2(2) promoter recommended the filing of false charitable receipts 134

Guindon v. The Queen, 2012 TCC 287, rev'd infra

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Administrative Policy

May 2016 Alberta CPA Roundtable, Q.13

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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 118

Subsection 163.2(5) - Amount of penalty

See Also

Canada v. Guindon, 2013 DTC 5133 [at 6117], 2013 FCA 153, aff'd supra

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Subsection 163.2(6)

See Also

Ploughman v. The Queen, 2017 TCC 64

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Words and Phrases
good faith
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 254
Tax Topics - Income Tax Act - Section 163.2 - Subsection 163.2(2) promoter recommended the filing of false charitable receipts 134

Subsection 163.2(15) - Employees

Administrative Policy

December 2000 TEI Round Table, Q. XXVIII

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