Section 326

Williams J found that the Provincial Court erred in acquitting the accused for failing to comply with the Minister's requirement under ITA s. 231.2(1) and ETA s. 289(1) to file returns within 90 days. The onus was not on the Minister to prove, beyond a reasonable doubt, that 90 days was a reasonable time-limit, because whether the time limit is reasonable is not part of the actus reus of the offence (para. 44).

Subsection 238(1) establishes a strict liability offence, for which the accused may raise a defence of due diligence - it is in raising this defence that the taxpayer may call the reasonableness of the Minister's time-limit into question (para. 45).