Case # 35519
Julie Guindon v. Her Majesty the Queen (December 5, 2014)
The Minister of National Revenue assessed against the appellant, penalties in the amount of $546,747. The reasoning for the penalties were for false statements in the context of a charitable donation program. The appellant appealed the assessment. The appellant argued that the third party penalty that section of the income tax act contains true penal consequences. Since the penalty contains true penal consequences, the appellant argued that it falls under the charter. Therefore, the appellant claimed she should have been entitled to the rights afforded by the charter, including the right to be presumed innocent. The tax court accepted the appellant’s argument and vacated the assessment.
The court of appeal reversed that decision.