Is there a remedy for repeated original charges under s. 238(1) of the Income Tax Act?
British Columbia, Canada
The following excerpt is from Jacques v. HMTQ, 2000 BCSC 430 (CanLII):
Lastly, the appellant argues that Grimwood v. The Queen [1987] 2. S.C.R. 755, which provides that a fresh offence occurs each time a demand is made even within the same year, offers a remedy that ought to be sufficient for the purposes of the Income Tax Act, that is, repeated original charges under s. 238(1).
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