In a recent Federal Court case, the court sentenced a taxpayer for contempt of court for refusing to comply with a court order requiring the production of records to the CRA. The court imposed a fine of $6,000 and again ordered the taxpayer to produce the records. The court further imposed a term of imprisonment of 30 days if the taxpayer does not produce the records or provide a satisfactory excuse: Canada (National Revenue) v. Cicarelli, 2018 FC 644.