Can an allegation that a party transferred money to an offshore account to evade taxes constitute defamation if the claim is false?

Alberta, Canada

The following excerpt is from Gouin v. White, 2013 ABQB 332 (CanLII):

At least one court has specifically accepted that an allegation that a party transferred money to an offshore account to evade taxes would constitute defamation if the claim was false. Lowry v. Smith, [2012] IEHC 22 at pp. 11‑12

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