Is a plaintiff’s subjective intention irrelevant when it comes to failing to report the value of a foreign currency?

Canada (Federal), Canada

The following excerpt is from Finlay v. Canada (Public Safety and Emergency Preparedness), 2009 FC 953 (CanLII):

Further, whether the plaintiff knew that the value of the currency equalled or exceeded the prescribed amount is not relevant. In Zeid v. Canada (Minister of Public Safety and Emergency Preparedness, 2008 FC 539 at paragraph 53, Mr. Justice de Montigny stated: The jurisprudence makes it abundantly clear that a traveller’s subjective intention when failing to report is irrelevant. It has been unequivocally held that such intention is not required since the system is one of voluntary reporting and because strict liability attaches to those who fail to report.

Other Questions

Is there any case law where a member of the applicant’s medical report concluded that the medical evidence presented by the applicant was inconsistent with the applicant's testimony on the issue of paralysis? (Canada (Federal), Canada)
Is a plaintiff's application for judicial review under s. 221(1)(c and (f) of the Rules? (Canada (Federal), Canada)
Is it just and appropriate to strike out a plaintiff’s third statement of claim? (Canada (Federal), Canada)
What factors are considered by caselaw to determine whether penalties for failing to comply with the Queen's Speech or Regulations are justified? (Canada (Federal), Canada)
Does the non-disclosure of an investigator’s report leading to the setting aside of a Band election violate the principles of fairness? (Canada (Federal), Canada)
What is the test for failing to research job possibilities under Schedule 1 of the Applicant's visa application? (Canada (Federal), Canada)
Is there any case law that supports the argument that a taxpayer's intention to get out of the construction business and redirect its activities to farming activities by 1985? (Canada (Federal), Canada)
What is the impact of past incidents on a plaintiff's mental health? (Canada (Federal), Canada)
What is the test for a Delegate to determine if the Senior Analyst’s report is a quasi-penal offence? (Canada (Federal), Canada)
What is the test for determining whether a party’s intention is a determining factor in determining whether there is a contract for services? (Canada (Federal), Canada)

There are no other similar questions at this time.