R. v. Collins, 85 DTC 5174, [1985] 1 CTC 342 (Ont CA) -- summary under Paragraph 239(1)(f)

The relevant time for determining "the amount of the tax that was sought to be evaded" is the date upon which the taxpayer was charged with the offence. If, at that time, he did not intend to pay any tax on his world-wide income, then the amount of tax upon which the penalty is based cannot be reduced by giving him credit under s. 126(2) for income taxes which he subsequently paid to the U.S. government.