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In the Manitoba Court of Appeal case of Therrien v The Queen the application for leave to appeal summary convictions for Canadian income tax evasion and the making of false or deceptive statements in tax returns, together with the sentence imposed in the amount of a fine of $50,000, was denied.

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"This article provides information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."

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