What Are The Potential Defences For Tax Offences?
If facing charges under the Criminal Code, if the Crown is unable to prove the essential elements of the particular offence beyond a reasonable doubt, they will have failed to discharge their burden, and the accused will be acquitted.
There may also be a Charter violation argument in a tax offence case. Under the Canadian Charter of Rights and Freedoms, individuals are afforded specific rights, including:
- the right against unreasonable search and seizure;
- the right to not be arbitrarily detained;
- the right to be informed promptly of the reasons for arrest;
- the right to retain and instruct counsel without delay; and
- the right to be tried within a reasonable time.
In cases where a search warrant was executed, the defence may be able to challenge the validity of the search warrant and/or argue that there was an illegal search and seizure. There may also be a violation of one’s rights to counsel. A successful Charter challenge may also result in a stay of proceedings, or evidence from your case being excluded.
