10 Essential Judgments in Tax Evasion

By Sarah D. PinsonnaultRevenu Québec “The difference between tax avoidance and tax evasion is the thickness of a prison wall.” – Denis Healey Even though Québec courts have rarely imposed prison sentences for tax evasion, the mere fact that this penalty exists for such an offence reminds us that we are dealing with a matter that extends far beyond penalties and fines associated with administrative tax assessments. In Québec, it is the Tax Administration Act, RSQ c A-6.002 – formerly the Act respecting the ministère du Revenu, RSQ, c M-31 – that governs tax-related offences committed in the province (N.B.: for ease of reference, both Acts will hereinafter interchangeably be referred to as “TAA”).  This article will focus primarily on the tax offences detailed in subparagraphs (a) and (d) of s. 62 TAA that sanctions anyone who commits or conspires to commit one of the following offences: “(a) makes, or… Lire la suite