Guindon v. Canada, 2015 SCC 41, [2015] 3 SCR 3 -- summary under Culpable Conduct

By services, 28 November, 2015

Before finding 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 quoted the culpable conduct definition and stated (at paras. 58, 61):

"[W]ilful, reckless or wanton disregard of the law" refers to concepts well-known to the law, commonly encountered as degrees of mens rea in criminal law… . The use of such terms evinces a clear intention that "culpable conduct" be a more exacting standard than simple negligence. …

…[T]he standard must be at least as high as gross negligence under s. 163(2)… .

See summary under s. 163.2(4).

Topics and taglines
Topic
Income Tax Act - s. 163.2(1) - Culpable Conduct
Tagline
conduct must be at least as bad as gross negligence
d7 import status
Drupal 7 entity type
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Drupal 7 entity ID
334884
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