Canada: Criminal Law

The word “sham” gets used loosely in tax disputes — taxpayers and the Canada Revenue Agency (“CRA”) both throw it around when a transaction looks aggressive or artificial. But in Canadian tax law, sham is a precise legal doctrine with a narrow scope.

A Tel Aviv District Court sentence handed down against a veteran Israeli actor and entrepreneur is a useful lens for Canadian taxpayers who want to understand how much more exposure they face if the Canada Revenue Agency (CRA) refers their file for criminal tax evasion prosecution.

When a serious or fatal workplace accident occurs, investigations extend beyond regulatory violations to examine whether criminal negligence may be involved. Understanding the threshold between occupational health and safety compliance and criminal liability is critical for organizations, as accumulated deficiencies, knowledge of hazards, and tolerance of dangerous practices can escalate cases into criminal prosecutions with severe consequences for both companies and individuals.

When a serious or fatal workplace accident occurs, investigations extend beyond regulatory violations to examine whether organizational failures constitute criminal negligence. This analysis explores how accumulated safety deficiencies, knowledge of significant dangers, and tolerance of manifestly dangerous practices can transform an occupational health and safety matter into a criminal investigation with profound consequences for both organizations and individuals.

On April 16, 2026, the Supreme Court of Canada heard the appeal of R. v. Arapakota, a rare prosecution under the Corruption of Foreign Public Officials Act (CFPOA).

Canada introduces Bill C-29 to establish the Financial Crimes Agency, a specialized law enforcement body with operational police powers to investigate serious financial crimes and recover proceeds of crime.

The Supreme Court of Canada’s decision in R v Jarvis, 2002 SCC 73, remains the leading authority in Canadian tax law on the boundary between a civil tax audit and a criminal tax investigation. For any Canadian taxpayer facing aggressive CRA scrutiny, understanding the Jarvis framework is not optional — it is essential.

As students across Ontario prepare to head back to school, our roads will once again become busier with school buses, young pedestrians, cyclists, and families making their way to and from school.

After a trial in 2026, Frank Stronach was found guilty of two sexual offence charges for incidents that had occurred some 40 years earlier. Following the conviction, but before sentencing, one of the complainants had a civil lawyer write to Mr. Stronach’s criminal lawyer to threaten a civil claim for damages of almost $1 million