In Barrs v The Queen et al, the taxpayer, Mr. Randall Barrs, appealed to the Federal Court of Appeal after the Federal Court dismissed his application for judicial review of the Canada Revenue Agency’s (CRA) decision to deny him additional relief from accrued interest. In 1984, Mr. Barrs and...
Overview: Tax Evasion and the Matter in Regina v Reynolds Tax fraud and tax evasion can manifest through a range of actions, encompassing, yet not restricted to: (1) avoiding income tax responsibilities, (2) endeavouring to deceive the government via falsified loss claims, or (3) deliberately evading the assessment, collection,...
Introduction: Canada Recovery Benefit and The Canada Recovery Benefits Act The Canada Recovery Benefits Act came into effect on October 2, 2020, and established the Canada Recovery Benefit (“CRB”), aiming to provide income support to employed and self-employed Canadians who were directly affected by the COVID-19 pandemic and were...