Cases
Gordon v. Canada, 2019 FC 853
A company (“JAD”) that promoted itself as an SR&ED specialist firm, created backdated records in support of R&D claims that it and its...
| 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 | 623 |
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...
| 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 | 243 |
Samaroo v. Canada Revenue Agency, 2018 BCSC 324, rev'd 2019 BCCA 113
The taxpayers (Mr. and Mrs. Samaroo), operated a restaurant and nightclub in Nanaimo, B.C. Mr. Samaroo and his accountant told CRA that...
| 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 | 159 |
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 7 | malicious prosecution breached a couple's s. 7 rights | 224 |