Guindon v. Canada, 2015 SCC 41, [2015] 3 SCR 3 -- summary under Section 11

By services, 28 November, 2015

The preparer's penalty under s. 163.3(4) is not a criminal penalty so that the preparer does not benefit from procedural protections under s. 11 of the Charter. Rothstein J stated that "the magnitude of penalties under s. 163.2(4) is directly tied to the objective of deterring non-compliance with the ITA" (para. 84).

See summary under s. 163.2(4).

Topics and taglines
Topic
Other Legislation/Constitution - Charter (Constitution Act, 1982) - s. 11
Tagline
ITA s. 163.2(4) penalty not criminal so that s. 11 Charter protection not engaged
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Drupal 7 entity type
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Drupal 7 entity ID
331868
Extra import data
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