In the recent Supreme Court of Canada decision Guindon v. Canada – 2015 SCC 41 the SCC has upheld the third party civil penalties provided under the Income Tax Act.

I have discussed the Guindon case here (October 2012) and here (June 2013) and here (October 2014).  Here is a PDF of the Supreme Court of Canada decision of Guindon v. Canada – 2015 SCC 41.