Donald G.H. Bowman National Tax Moot
2016 – MOOT PROBLEM
Issued: NOVEMBER 16, 2015
1. The reasons and judgment of the Supreme Court of Canada in Guindon v. The Queen (2015 SCC 41) are appealed to the Bowman Supreme Moot Court for Tax Appeals.
2. The questions in issue on appeal are:
A. Was the taxpayer, by virtue of having been assessed a penalty under section 163.2 of the Income Tax Act, a “person charged with an offence” within the meaning of section 11 of the Canadian Charter of Rights and Freedoms?
B. Was the taxpayer required to provide notice of constitutional question in respect of her arguments regarding the nature of the penalty under section 163.2? If so, could the Supreme Court of Canada exercise its discretion to consider such arguments in the absence of the provision of such notice?
3. Of all of the issues raised in the reasons given by the Supreme Court of Canada, only those with respect to the (i) the nature of the penalty in section 163.2 of the Income Tax Act and (ii) the notice of constitutional question are to be addressed by counsel for the parties in their written and oral submissions. Arguments not referenced in the reasons of the courts may be advanced by counsel in their submissions but only as they relate to the above-noted issues.
4. The courts have jurisdiction over all issues raised in the decision.
5. The moot problem is an actual case, and therefore the parties’ factums are to be original works, as opposed to any copy or mere imitation of existing filed court materials.