Does the word evade or evade in the context of a tax evasion claim?
Alberta, Canada
The following excerpt is from R. v. Derose, 2001 ABPC 146 (CanLII):
In The Queen v. Branch (1976) 76 D.T.C. 6112 (Dist. Court Alta.) Medhurst J. observed at p. 6113: “In my opinion the word evade implies something of an underhanded or deceitful nature. In other words a deliberate attempt to escape the requirement of paying tax on income that had been earned. This intention can be inferred from acts of omission or commission.”
In The Queen v. Landes [1988] 1 C.T.C. 124 Scheter J. reviewed the law extensively relating to offences relating to s. 239(1)(a) and 239(1)(d) and concluded that both offences required mens rea that established actions that were secretive, deceitful or secretive in nature.
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