Taxpayer sentenced to jail for continued non-compliance with court orders requiring him to produce records to the CRA

In a recent Federal Court case, the court sentenced a taxpayer for contempt of court for refusing to comply with a court order requiring the production of records to the CRA. The court imposed a fine of $6,000 and again ordered the taxpayer to produce the records. The court further imposed a term of imprisonment of 30 days if the taxpayer does not produce the records or provide a satisfactory excuse: Canada (National Revenue) v. Cicarelli, 2018 FC 644.

Prepared by: Jennifer Flood

Jennifer Flood represents clients in the most high-stakes tax disputes Jennifer is a partner practicing in the firm’s Vancouver office. She represents companies and individuals in complex tax litigation, in both the civil and criminal contexts. She guides her clients… more »

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