R. v. Myers, 77 DTC 5278, [1977] CTC 507 (Alta. Dist. Ct.) -- summary under Paragraph 239(1)(d)

By services, 28 November, 2015

S.239(1)(d) refers to "taxes imposed" rather than "taxes payable" (as defined in s. 248(1)), and it accordingly is not necessary for the prosecution to prove that the Minister has assessed or reassessed the taxpayer for the taxation years in question for a prosecution under s. 239(1)(d) to succeed. Here, a Calgary newsletter writer was successfully prosecuted for diverting income to a puppet Liechtenstein anstalt.

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Income Tax Act - s. 239(1)(d)
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