Tax Resources

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Documents

By Jacqueline Sanderson

The Illusionary Tort of Malicious Prosecution

Common Law (JD) & Transnational Law

Faculty of Law

University of Sherbrooke

Presented to Caroline Gendron, Marie-Andrée Plante, Adriane Porcin, Sophie Taschereau

The right to an attorney upon arrest is breached on a daily basis by the police without any malicious intention. The police breach this fundamental right by simply refusing to allow an accused to speak to his attorney after he is detained (see for example Labarge v. The King1). It is submitted that Crown prosecutors also breach the right to an attorney in a less direct and obvious manner. For example, in R. v. Delchev2, a Crown prosecutor made an offer for a more lenient sentence directly to an accused, notwithstanding that he was represented by an attorney, conditional upon him testifying against his attorney. The Judge concluded that this behaviour by the Crown prosecutor was serious enough to put aside settlement privilege in order for the Court to appraise the conduct of the Crown prosecutor to establish whether or not an abuse of process had occurred and a stay of proceedings was warranted. The author will argue that another manner by which the right to an attorney could be violated by a Crown prosecutor is to file a motion to declare the lawyer of the accused unable to act for strategic reasons on the pretext that there is a potential conflict of interest between two (2) or more co-accused. The author will argue that these types of strategic motions which are sometimes filed by the Crown to prevent the accused from having their lawyer of choice such that the accused can no longer defend themselves against the criminal charges. The author believes that conduct should not be condoned by the courts. The author will argue that in certain cases if the Crown prosecutor intentionally tries to deny an accused his right to council of choice, the tort of malicious prosecution should be applicable. However, as will be demonstrated the threshold is so high that it is almost impossible to succeed in an action for the tort of malicious prosecution.

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Important Dates

Individual income tax

April 30: Deadline - Individual Returns

Deadline to file your personal income tax return.

June 15: Deadline - Self-Employed

Deadline for self-employed individuals and their spouses.

March 1: RRSP - Contribution Deadline

Deadline to contribute to an RRSP for the previous tax year.

Employee benefit and remuneration slips

February 28: T4 and T5 slips and the T4 Summary submission

Shall be submitted to CRA and provide employees with their copies for the tax year.

Last business day of February: RL-1 and RL-3 slips and RL-1 summary submission

Shall be submitted to Revenu Québec and provide employees with their copies for the tax year.

NOTE:

Weekend/Holiday Rule: If the due date falls on a Saturday, Sunday, or a public holiday recognized by the CRA, the return is considered on time if it is received or postmarked on or before the next business day.

There are various other remuneration slips that shall be prepared depending on the type of remuneration received or paid. For further details refer to CRA and Revenue Quebec or your provincial Ministry of Finance websites.

Corporate income tax

The corporate income tax (T2) filing deadline is six months after the end of corporation's fiscal year.

Normally payment deadline for any taxes owed is usually two months after the fiscal year-end.

GST/HST and PST filling

GST/HST and PST depends on assigned reporting period (monthly, quarterly, or annual). For most businesses, the payment and return filing are due together.

- Monthly/Quarterly Filers: Both the filing and payment deadline are due one month after the end of the reporting period.

- Annual Filers: Both the filing and payment deadline are due three months after the fiscal year-end.

NOTE:

There are specific deadline conditions for filers that their fiscal year-end is December 31st, check the CRA and Revenue Quebec or your provincial Ministry of Finance websites for the exact dates of the taxation year.

Frequently Asked Questions

When should I consult a tax specialist?

It is recommended to consult a tax specialist during significant transactions (business purchase/sale, reorganization), in case of tax audit, for estate planning, or when your tax situation becomes complex.

What is the difference between an accountant and a tax specialist?

A tax specialist focuses on complex fiscal matters including tax disputes, objections, and reassessments, with in-depth tax expertise. An accountant typically focuses on preparing financial statements and tax returns for routine compliance.

Can I deduct tax consultation fees?

Yes in certain cases for corporations with an active business as long as for the purpose of earning income. However, certain legal fees are not deductible as a business expense of they were incurred for example for the purpose of acquiring a new business unless the person was in the business of acquiring businesses. Even for things as simple as deducting legal and other consulting fees is complex therefore always important to consult a specialist.

How long does a tax audit last?

The duration varies depending on the complexity of the case, but an audit can take from a few months to over a year. A tax specialist can expedite the process by efficiently managing communications with authorities.

What should I do if I receive a notice of reassessment?

You have 90 days to file a notice of objection. It is crucial to consult a tax specialist quickly to evaluate your options and protect yourself.