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Section 163.2 of the Income Tax Act imposes administrative penalties, not criminal sanctions, so section 11 Charter protections do not apply.
The appeal concerned whether monetary penalties imposed under section 163.2 of the Income Tax Act engage section 11 Charter protections as criminal proceedings or true penal consequences.
The Court addressed whether it should exercise discretion to hear a constitutional issue despite missing notice in the lower courts once notice had been given in this Court.
The majority held the regime is administrative, aimed at compliance and deterrence, and does not impose true penal consequences.
The appellant was therefore not a person charged with an offence for section 11 purposes.
The appeal was dismissed with costs.
