Section 238

Subsection 238(1) - Offences and punishment

Cases

R. v. Sedhu, 2014 DTC 5030 [at 6675], 2013 BCSC 2323

Williams J found that the Provincial Court erred in acquitting the accused for failing to comply with the Minister's requirement under ITA s....

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 326 onus not on Minister to prove "reasonable time" beyond reasonable doubt 112

R. v. Carter, 2011 DTC 5162 [at 6231], 2011 BCPC 0253

The taxpayer was charged with six counts of failing to comply with demands to file returns within 90 days, in respect of 2001-2006. O'Byrne J....

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The Queen v. J.P. Consultants Ltd. and James Paulos, [1990] 2 CTC 514 (Man. P. Ct.)

The taxpayer failed to establish that he and his company had taken all reasonable steps to comply with the demands served upon them by Revenue...

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The Queen v. Subacious, 78 DTC 6441, [1978] CTC 610 (Ont CA)

The failure on each successive day to file a return, after demand, constitutes a separate offence under s. 238(1).

Subsection 238(2) - Compliance orders

Cases

R. v. Grimwood, [1987] 2 S.C.R. 755

Where the Minister has already successfully laid a charge for failure to comply with a s. 231(3) demand for information, he is not precluded,...

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R. v. Swendson, 87 DTC 5335, [1987] 2 CTC 199 (Alta. Q.B.)

S.238(2) establishes a strict liability offence.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 242 22

R. v. Filteau, 85 DTC 5249, [1985] 1 CTC 19 (Que. C.A.)

When faced with the failure of the accused to file a return as required by the Minister pursuant to s. 231(3), the Minister then reiterates...

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Tax Topics - Statutory Interpretation - Resolving Ambiguity 15

R. v. O'Dare, 79 DTC 5243, [1979] CTC 409 (B.C. Co. Ct.)

"[M]ens rea, in the traditional sense is not an essential ingredient of the offence of failing to remit money deducted from the wages of employees...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 153 - Subsection 153(1) - Paragraph 153(1)(a) establishes trust 25