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Essential Elements


  1. That the accused knew that tax was owed under the Act as charged

  2. That the accused did something or engaged in a course of conduct that avoided or attempted to avoid the payment of tax;

  3. That the accused intended to avoid or intended to attempt to avoid payment of that tax: R v Mahmood, 2016 ONCA 75 at paras 7-8



Receiving funds versus failing to pay


  • There is no legal distinction between fraudulently recieving government funds and failing to pay government taxes: R v Mahmood, 2016 ONCA 75 at paras 19-20 

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