Section 238

Subsection 238(1) - Offences and punishment

Cases

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

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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 106

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

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

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

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Subsection 238(2) - Compliance orders

Cases

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

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

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 242 20

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

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Tax Topics - Statutory Interpretation - Resolving Ambiguity 13

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

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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 21