Words and Phrases - "wilfully"
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 one taxation year without specifying the particular taxation year in which the income at issue had been received. After quoting various definitions of "wilfuly", Sheppard J. stated (p. 6435):
"A charge of wilful evasion cannot be maintained in the absence of mens rea and it is not enough to say that the taxpayer ought to have known that the receipt in question was income."
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business | 81 | |
| Tax Topics - Income Tax Act - Section 3 - Paragraph 3(a) | 109 | |
| Tax Topics - Income Tax Act - Section 9 - Timing | 42 |
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 subsection under consideration, carries a distinct connotation of deliberate purpose and ulterior motive."