Malicious Prosecution

Table of Contents

Cases

Gordon v. Canada, 2019 FC 853

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 239 - Subsection 239(1) - Paragraph 239(1)(c) backdating of accounting records to support clients’ SR&ED claims constituted the actus reus of s. 239(1)(c) – but potentially no mens rea if genuine belief that this was permitted 585

Samaroo v. Canada Revenue Agency, 2019 BCCA 113

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 239 - Subsection 239(1) - Paragraph 239(1)(d) proof of actus reus does not require proof of particular scheme for evading tax 229

Samaroo v. Canada Revenue Agency, 2018 BCSC 324, rev'd 2019 BCCA 113

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Subsection 24(1) malicious prosecution in breach of s. Charter rights gave rise to Charter s. 24 damages in the alternative 143
Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 7 malicious prosecution breached a couple's s. 7 rights 210