taxpayers against fraud

• Year in review: developments in Canadian law in 2008.

...The Union's Remedies Against Employees ii. An Employee's Remedies Against Emplo...The taxpayers in this case had been directors of a corporation o... the two principles had been convicted of fraud. The issues were not the same, there was no guaran...

• University of Toronto Faculty of Law Review
• Vol. 67 Nbr. 2, March 2009

• Canada v. Garber, 2008 FCA 53 (2008)

... of the abuse of process doctrine against individuals litigating a matter for the very first... not be an abuse of process for the taxpayers in this particular tax appeal to assert facts that... along with two associates of two counts of fraud contrary to section 380(1)( a ) of the Criminal Co...

• Federal Court of Appeal

• Certification Granted In Charitable Donation Tax 'Scheme' Class Action

... Just south of 10,000 Canadian taxpayers from every province and all walks of life, teacher... asserted multiple causes of action against multiple defendants. The various causes of action ... negligence, negligent misrepresentation, fraud, fraudulent misrepresentation, conspiracy, breach ...

• Mondaq Business Briefing
• Canada Law Articles in English

• Canadian Tax @ Gowlings - September 15, 2011

... accepted by the Canadian Courts in cases of fraud or improper conduct. It is our opinion that CRA sh... dividend distribution in the U.S.  The taxpayers' brokers treated the distribution as dividends and...� However, unlike Capancini, the TCC ruled against each of the three appellant taxpayers.  This is a...

• Mondaq Business Briefing
• Canada Law Articles in English

• 'Overheard

... today for Earth Hour to take a stand against climate change. So I leave you for just one week a...-- Already outraged Canadian Taxpayers Federation spokesman Derek Fildebrandt can't belie... Lavigne, recently convicted on charges of fraud and breach of trust, can now start collecting his ...

• Winnipeg Free Press
• March 28, 2011

• Cayer v. Canada Revenue Agency, 2009 FC 1195 (2009)

... additional arrears interests were charged against these outstanding amounts. [5] In order to secure ... her former criminal conviction for welfare fraud, point to the Appellant’s penchant to earn incom...They are however helpful in informing taxpayers, in general terms, what the policy and practices o...

• Federal Court

• Hodgkinson v. Simms, [1994] 3 S.C.R. 377 (1994)

...Fraud and deceit were not at issue. Appellant got the in... of fiduciary duty and breach of contract against the respondent in the performance of a contract fo...1970-71-72, c. 63, individual taxpayers could shelter their income by claiming capital cos...

• Supreme Court of Canada

• Phillips c. Canada (Attorney General), 2011 FC 448 (2011)

... the prosecution of a criminal case against certain individuals with respect to a tax shelter ... system fairly and reasonably by helping taxpayers to resolve issues that arise through no fault of t... determination of a criminal prosecution of fraud against three individuals. The CRA explained that ...

• Cour Fédérale

• Phillips v. Canada (Attorney General), 2011 FC 448 (2011)

... the prosecution of a criminal case against certain individuals with respect to a tax shelter ... system fairly and reasonably by helping taxpayers to resolve issues that arise through no fault of t... determination of a criminal prosecution of fraud against three individuals. The CRA explained that ...

• Federal Court

• Another look at the 'corporate advantage' in routine criminal proceedings.

... auteurs analysent toutes les affaires de fraude a l'endroit d'entreprises et ayant fait l'objet d'... in using criminal prosecutions against those who victimize them. Findings also show that ... litigants were concentrated only among taxpayers who refrained from involving tax practitioners in ...

• Canadian Journal of Criminology and Criminal Justice
• Vol. 47 Nbr. 4, October 2005