Section 239

Subsection 239(1) - Other offences and punishment

Cases

R. v. Crischuk, 2010 DTC 5138 [at 7178], 2010 BCSC 1165, aff'd 2010 DTC 5141 [at 7197], 2010 BCCA 391

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See Also

R. v. Eddy, 2014 DTC 5050 [at 6780], 2014 ABQB 164

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Evidence reasonable limits on Crown obligations to disclose evidence to accused 253

The Queen v. Goett, 2010 DTC 5129 [at 7091], 2010 ABQB 100

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The Queen v. Alberta Hot Oil Services Ltd., 2009 DTC 5903, 2009 ABQB 11

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Paragraph 239(1)(a)

Cases

R. v. Loosdrepht, 2009 DTC 6088 (BC Prov. Ct.)

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The Queen v. Coffen, 98 DTC 6253 (Ont CA)

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R. v. Kleysen, 96 DTC 6265 (Man QB)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 69 - Subsection 69(3) 70

R. v. Q.I.X. Facilities Corp., 91 DTC 5440 (B.C. Prov. Ct.)

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Medina Construction Ltd. v. R., [1982] 1552 (Nfld. D.C.)

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R. v. Kresanowski, 83 DTC 5393 (Alta. Q.B.)

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Articles

Potvin, "Tax Evasion in Canada", 1977 Canadian Tax Journal, p. 229.

Paragraph 239(1)(c)

Cases

Gordon v. Canada, 2019 FC 853

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Malicious Prosecution the act of withholding or misrepresenting evidence by a CRA investigator for a malicious purpose may support a viable cause of action 356

Schmidt v. The Queen, 793 DTC 5319 (BCCA)

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Paragraph 239(1)(d)

Cases

Samaroo v. Canada Revenue Agency, 2019 BCCA 113

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Malicious Prosecution malicious prosecution claim against CRA founders for failure to establish absence of “reasonable and probable cause” 345

Gagné v. R., 2017 QCCA 788

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R. v. Blerot, 2014 DTC 5029 [at 6668], 2014 SKQB 2

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R. v. McMahon, 2013 DTC 5151, 2013 ABPC 239

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The Queen v. Tiffin, 2013 DTC 5150, 2013 SKPC 140

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R. v. Andrus, 2013 DTC 5126 [at 6188], 2013 BCPC 160

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R. v. Fischer, 2013 DTC 5125 [at 6180], 2013 BCPC 154

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R. v. Porisky, 2012 DTC 5037 [at 6731], 2012 BCSC 67

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The Queen v. Leo-Mensah, 2011 DTC 5003 [at 5505], 2010 ONCA 139

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R. v. Klundert, 2004 DTC 6609 (Ont. CA)

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R. v. Cardoso (1999), 180 DLR (4th) 479 (Que. CA)

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R. v. Cancor Software Corp., 92 DTC 6090 (Ont GD), aff'd 94 DTC 6102 (Ont CA)

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R. v. Hutton, [1990] 2 CTC 258 (Alta. C.A.)

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Effective Date 85

R. v. Wolf, 84 DTC 6033 (BCCA)

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Medicine Hat Greenhouses Ltd. v. R., 81 DTC 5100, [1981] CTC 141 (Alta. C.A.)

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R. v. Medicine Hat Greenhouse Ltd., 80 DTC 6031 (Alta. PC), rev'd ibid.

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R. v. Pavely, 76 DTC 6415, [1976] CTC (Sask. C.A.)

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Words and Phrases
wilfully

Ciglen v. R., 70 DTC 6118, [1970] S.C.R. 804

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See Also

The Queen v. Smith, 2012 DTC 5144 [at 7327], 2012 SKPC 116

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R. v. Penner, 2010 DTC 5086 [at 6874], 2010 MBPC 1

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R. v. Atlantic Technologist Ltd., 2008 DTC 6686 (Nfld. Prov. Ct)

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Coffen v. The Queen, 97 DTC 5552 (Ont. Ct. J. (G.D.))

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R. v. Pomerleau, 96 DTC 6512 (Ont. P.D.)

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R. v. Dipasquale, 93 DTC 5389 (Ont. G. D.)

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R. v. Castelli (1992), 11 OR (3d) 170 (Ont. Ct. G. D.)

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R. v. Fogazzi, 92 DTC 6421 (Ont. C.J. (G.D.)), rev'd 93 DTC 5183 (Ont. CA)

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Words and Phrases
wilfully

R. v. Landes, [1988] 1 CTC 124 (Queb. Ct. S.P.)

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R. v. Redpath Industries Ltd., 84 DTC 6349, [1984] CTC 483 (Que. S.C.)

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R. v. Zmeis, 84 DTC 6295 (B.C. Prov. Ct.)

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The Queen v. Robson, 79 DTC 5198 (Sask. Prov. Ct.)

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R. v. Parker Car Wash Systems Ltd., 77 DTC 5327 (S.C.O.)

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R. v. Myers, 77 DTC 5278, [1977] CTC 507 (Alta. Dist. Ct.)

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Administrative Policy

87 C.R. - Q.43

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IC 85-1R "Voluntary Disclosures"

IC 73-10R3 "Tax Evasion"

Articles

Robertson, "Revenue Canada Pursues Annually More Than 10,000 Tax Evasions 'Leads'", Taxation of Executive Compensation and Retirement, July/August 1990, p. 310

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Paragraph 239(1)(f)

Cases

R. v. Crischuk, 2010 DTC 5138 [at 7178], 2010 BCSC 1165, aff'd 2010 DTC 5141 [at 7197], 2010 BCCA 391

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 239 - Subsection 239(1) 196

R. v. Collins, 85 DTC 5174, [1985] 1 CTC 342 (Ont CA)

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R. v. Oriental Bowl Ltd., 83 DTC 5342 (Sask. PC)

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Sheridan Warehousing Ltd. v. R., 83 DTC 5095, [1983] CTC 90 (FCTD)

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Paragraph 239(1)(g)

Cases

R. v. Lang, 90 DTC 6151 (B.C. Prov. Ct.)

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Subsection 239(2) - Prosecution on indictment

Cases

Darbishire v. The Queen, 83 DTC 5164 (Ont. Co. Ct.)

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See Also

R. v. Keith Goett, 2010 DTC 5136 [at 7173], 2010 ABQB 187

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German v. Major (1985), 20 DLR (4th) 703 (Alta. C.A.)

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Subsection 239(3) - Penalty on conviction

See Also

Besner v. The Queen, 2008 DTC 4299, 2008 TCC 404

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Words and Phrases
complaint

Subsection 239(4) - Stay of appeal

Cases

Deutsch v. The Queen, 83 DTC 5398, [1983] CTC 369 (FCA)

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Popovich Equipment Co. v. The Queen, 79 DTC 5079, [1979] CTC 65 (FCA)

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