What is the current state of the law in Canada regarding the criminal offence section of the Income Tax Act?
British Columbia, Canada
The following excerpt is from R. v. Ling, 2000 BCCA 562 (CanLII):
The history of provisions similar to the present offence section (s. 239) shows that prosecution of tax evasion in Canada has been regarded as criminal in nature, as the decision in R. v. Bell (1924), 1924 CanLII 28 (SCC), [1925] S.C.R. 59 at 64, 43 C.C.C. 286, indicates. However, the characterization of an offence under the Act as "criminal" or "regulatory" is not, as the appellant concedes, determinative of whether, or how, constitutionally protected rights will be applied to the admissibility of statutorily compelled documents or statements: Baron v. Canada, 1993 CanLII 154 (SCC), [1993] 1 S.C.R. 416 at 444-5, 78 C.C.C. (3d) 510.
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