•CRA assessed a penalty of
$564,747 against Guindon under section 163.2 of the ITA
–Guindon had provided a legal
opinion on the “The Global Trust Charitable Donation
Program” charitable donation scheme
–She also issued 134 charitable
donation receipts
•S. 163.2 provides for monetary
penalties assessable against third parties who knowingly, or
through gross negligence, participate in, promote, or assist
conduct that results in another taxpayer making a false statement
or omission in a tax return
•The Tax Court of Canada (“TCC”)
held that the section 163.2 penalties to be applied were of a
criminal nature, as per s. 11 of the Charter