Archives for May 2013
Tax Court of Canada Finds That Third Party Penalties Are Criminal Sanctions
On October 2, 2012 the Tax Court of Canada released its decision in Guindon v. R., 2012 TCC 287 (“Guindon”). This decision has dramatic implications for any Canadians who have been assessed third party penalties pursuant to section 163.2 of the Income Tax Act (the “Tax Act”). If you have… more »
The Problem with Penalties
The Canada Revenue Agency seems more and more willing to impose penalties for all sorts of perceived transgressions. We've talked about penalties in a previous blog post ( https://www.taxdisputehelp.ca/2011/10/fighting-the-imposition-of-gross-negligence-penalties ). One that seems to be a trap for the unwary and can be very unfair is the penalty for… more »