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Under sections 238(1) and 239(1) of the Income Tax Act, not filing a return, filing more than one year late if tax is due, or failing to declare taxable income from any source, is criminal tax evasion.

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Dangerous Dialogues

A Warning to Canadians with undisclosed Swiss accounts.

DioGuardi published this open letter in the Financial Post on October 14, 2010.

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The guidebook every Canadian taxpayer should read, especially the self-employed, small business owners and investors.

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