Where the Minister has already successfully laid a charge for failure to comply with a s. 231(3) demand for information, he is not precluded, following conviction for the first offence, from making a fresh demand, laying a charge and obtaining a conviction for failure to comply with the fresh demand. "Further demands by the Minister create fresh time periods within which the taxpayer is required to comply and fresh offences for non-compliance within those time periods for which he may be prosecuted."
Topics and taglines
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
336843
Extra import data
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"field_legacy_header": "<strong><em>R. v. Grimwood</em></strong>, [1987] 2 SCR 755",
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