Cases
Samaroo v. Canada Revenue Agency, 2019 BCCA 113
The Samaroos were acquitted in 2011 on all counts of tax evasion respecting their having allegedly skimmed $1.7 million in cash from the...
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| Tax Topics - General Concepts - Malicious Prosecution | malicious prosecution claim against CRA founders for failure to establish absence of “reasonable and probable cause” | 377 |
Gagné v. R., 2017 QCCA 788
During 1997, 1998 and 1999, the accused developed and implemented a scheme that allowed taxpayers to withdraw money from their RRSPs, RPPs or...
R. v. Blerot, 2014 DTC 5029 [at 6668], 2014 SKQB 2
Mills J found that the accused, a self-described "natural person", was guilty of tax evasion for failing to report any income from a business he...
R. v. McMahon, 2013 DTC 5151, 2013 ABPC 239
The charge were dismissed in light inter alia of failure to prove that the accused had ever seen the returns in question.
The Queen v. Tiffin, 2013 DTC 5150, 2013 SKPC 140
The accused was not qualified as a public accountant but operated a bookkeeping and tax preparation service for which he charged up to $500 an...
R. v. Andrus, 2013 DTC 5126 [at 6188], 2013 BCPC 160
It was not established that the accused had any intent to evade taxes for his 1991 to 1995 years, as small amounts were due and source deductions...
R. v. Fischer, 2013 DTC 5125 [at 6180], 2013 BCPC 154
R. v. Porisky, 2012 DTC 5037 [at 6731], 2012 BCSC 67
The defendants ran "The Paradigm Education Group," a business in which they conducted self-help seminars and set up teachers to conduct such...
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| Tax Topics - Other Legislation/Constitution - Federal - Criminal Code - Section 464 | 247 |
The Queen v. Leo-Mensah, 2011 DTC 5003 [at 5505], 2010 ONCA 139
The accused taxpayer provided false charitable receipts to his clients in order to generate $3.28 million in fraudulent tax refunds. He was...
R. v. Klundert, 2004 DTC 6609 (Ont. CA)
The trial judge had erred in instructing the jury that a person who refused to pay his taxes as a protest could not be convicted of evading the...
R. v. Cardoso (1999), 180 DLR (4th) 479 (Que. CA)
The appellant, who was the president of a mineral exploration company, had the company renounce fictitious exploration expenditures to purchasers...
R. v. Cancor Software Corp., 92 DTC 6090 (Ont GD), aff'd 94 DTC 6102 (Ont CA)
Before rejecting a submission for the accused that a charge for "wilful evasion or attempt to evade payment of taxes" was void for vagueness,...
R. v. Hutton, [1990] 2 CTC 258 (Alta. C.A.)
The taxpayer fraudulently caused his employer to pay invoices for work on renovation to his home in 1983 and 1984. After the renovations were...
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| Tax Topics - General Concepts - Effective Date | 87 |
R. v. Wolf, 84 DTC 6033 (BCCA)
The appellant had the requisite mens rea when, at a time when he was in funds sufficient in his belief to meet his liability to the income tax...
Medicine Hat Greenhouses Ltd. v. R., 81 DTC 5100, [1981] CTC 141 (Alta. C.A.)
The reasoning of a Queen's bench justice - that once the Crown establishes a prima facie case that the accused deducted personal expenses of its...
R. v. Medicine Hat Greenhouse Ltd., 80 DTC 6031 (Alta. PC), rev'd ibid.
The requisite mens rea was not present respecting the deduction by the taxpayer of expenses of an allegedly personal nature, given that similar...
R. v. Pavely, 76 DTC 6415, [1976] CTC (Sask. C.A.)
A deliberate failure to file income tax returns, without more, did not constitute the wilful evasion of taxes. "The word 'wilfully' as used in the...
Ciglen v. R., 70 DTC 6118, [1970] S.C.R. 804
The trial judge committed an error of law when he indicated that a falsification of records of a corporation, in order to attribute transactions...
See Also
The Queen v. Smith, 2012 DTC 5144 [at 7327], 2012 SKPC 116
Kovatch J. found the taxpayer guilty of failing to report $462,091 in income, which resulted in losses that eliminated his taxes payable for five...
R. v. Penner, 2010 DTC 5086 [at 6874], 2010 MBPC 1
Mistakes involving income earned by the taxpayer and a loss claimed by his corporation did not reflect willful blindness on the part of the...
R. v. Atlantic Technologist Ltd., 2008 DTC 6686 (Nfld. Prov. Ct)
In finding that the individual accused's argument that he was not an officer, director or agent of the corporate accused was irrelevant, Gorman,...
R. v. Coffen, 97 DTC 5552, [1998] 3 CTC 285 (Ont. Ct. J. (G.D.))
The trial judge had erred in law: by stating that wilful suppression of income in a return was an offence under s. 239(1)(d) even if turned out...
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| Tax Topics - General Concepts - Onus | 56 | |
| Tax Topics - Income Tax Act - Section 150 - Subsection 150(1) | 30 |
R. v. Pomerleau, 96 DTC 6512 (Ont. P.D.)
The accused was guilty under s. 239(1)(d) given that during a period of over six years he had not filed any returns, had taken no steps to contact...
R. v. Dipasquale, 93 DTC 5389, [1994] 1 CTC 131 (Ont. G. D.)
After referring to a finding of the Provincial Court judge that the accused had underreported rental losses on his returns, Sheppard, J. found...
R. v. Castelli (1992), 11 OR (3d) 170 (Ont. Ct. G. D.)
In the absence of evidence that alleged kick-back payments made by the accused were reasonable or necessary to generate income, it followed that...
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| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Public Policy | 55 |
R. v. Fogazzi, 92 DTC 6421, [1992] 2 CTC 321 (Ont. C.J. (G.D.)), rev'd 93 DTC 5183 (Ont. CA)
Various counts in an indictment were incorrectly drawn in that they charged the accused of evasion of the payment of tax in respect of more than...
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| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business | 81 | |
| Tax Topics - Income Tax Act - Section 3 | 109 | |
| Tax Topics - Income Tax Act - Section 9 - Timing | 42 |
R. v. Landes, [1988] 1 CTC 124 (Queb. Ct. S.P.)
Although the assumption of the accuseds that their pre-1972 real estate gains were capital gains "may have been illogical, naive, unsophisticated...
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| Tax Topics - Income Tax Act - Section 242 | 27 | |
| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Real Estate | 107 |
R. v. Redpath Industries Ltd., 84 DTC 6349, [1984] CTC 483 (Que. S.C.)
A specific charge for failure to declare income or taxable income cannot be sustained where the taxpayer properly disclosed the full amount of the...
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| Tax Topics - General Concepts - Tax Avoidance | 32 | |
| Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc. | 32 |
R. v. Zmeis, 84 DTC 6295 (B.C. Prov. Ct.)
The Crown failed to establish beyond a reasonable doubt that the accused suppressed income from the restaurant business of his company by failing...
The Queen v. Robson, 79 DTC 5198 (Sask. Prov. Ct.)
The keeping of receipts and bank deposits (rather than hiding such evidence of income which has not been reported) does not in itself explain away...
R. v. Parker Car Wash Systems Ltd., 77 DTC 5327 (S.C.O.)
The taxpayer corporation was caused by an individual ("Livingston") who owned 50% of its shares and managed it on a day-to-day basis, to pay...
R. v. Myers, 77 DTC 5278, [1977] CTC 507 (Alta. Dist. Ct.)
S.239(1)(d) refers to "taxes imposed" rather than "taxes payable" (as defined in s. 248(1)), and it accordingly is not necessary for the...
Administrative Policy
87 C.R. - Q.43
Where a taxpayer has not filed tax returns for 15 to 25 years but wishes to make voluntary disclosure, returns should be prepared for the current...
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
Discussion of investigation approach and of voluntary disclosure procedure.