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