Guindon Case on Section 163.2 Penalties Headed to Supreme Court


By: Alexandra Tzannidakis  The Supreme Court of Canada has granted Julie Guindon leave to appeal from a Federal Court of Appeal decision that held section 163.2 penalties against tax advisers are not “penal” and therefore do not attract section 11 Charter rights. Our readers may recall that we have written about this important case in the past.[1]  Ms. Guindon was assessed penalties amounting to $564,747 under section 163.2 of the Income Tax Act on the basis that she knew or would have known but for…

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