Federal Court

Judges and Courts

Contempt of court

Nature of offence

Mens rea of failure to comply with compliance order could be inferred

Minister of National Revenue obtained compliance order which required taxpayer and numbered company to provide certain records within 30 days after having been served with copy of order. Minister sought order requiring taxpayer and numbered company to show cause why they should not be held in contempt for their failure to comply with compliance order. First show cause hearing was adjourned because taxpayer and numbered company were not served with notice and taxpayer did not appear at next hearing. Minister applied for order finding taxpayer in contempt. Application granted. Taxpayer had not complied with request made to provide certain information and documents relating to his personal income tax file, including bank statements, credit card statements and insurance documents. Taxpayer was personally served with compliance order, taxpayer was primary actor who was responsible for replying to and satisfying compliance order and mens rea of failure to comply with compliance order could be inferred from taxpayer’s failure to provide requested information and documents. Minister met test for finding that taxpayer was in contempt of order of Court.

Canada (National Revenue) v. Gray (2018), 2018 CarswellNat 2802, 2018 CarswellNat 2803, 2018 FC 549, 2018 CF 549, E. Heneghan J. (F.C.).

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