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 is a partner practicing in the firm’s Vancouver office. Jennifer’s practice focuses on taxpayer representation and tax litigation, including both civil and criminal matters. She advises and represents clients in the course of tax audits, appeals, criminal investigations,… more »