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The Tax Court of Canada's recent decision in Guindon v. R. concerned an assessment of third-party civil penalties pursuant to section 163.2 of the Income
A recent fraud case involving an individual who pled guilty to two counts of tax evasion and was sentenced to time served plus one day and fined $145,760 serves as a reminder to donors and charities alike that the Canada Revenue Agency ("CRA") is committed to investigating and prosecuting offenders
