Subsection 238(1) - Offences and punishment
Cases
R. v. Sedhu, 2014 DTC 5030 [at 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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|---|---|---|
| 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 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....
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...
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,...
R. v. Swendson, 87 DTC 5335, [1987] 2 CTC 199 (Alta. Q.B.)
S.238(2) establishes a strict liability offence.
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| 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 407 (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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| Tax Topics - Income Tax Act - Section 153 - Subsection 153(1) - Paragraph 153(1)(a) | establishes trust | 25 |