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.
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