Criminal Law

Articles on criminal and regulatory offences, provincial offences, defence strategies, and the rights of the accused in Ontario

Charged with Failing to File GST/HST Returns? What Ontario Business Owners Need to Know

What Is a GST/HST Filing Offence? Under Canada's Excise Tax Act (ETA), every GST/HST registrant is required to file returns on time and remit any amounts owing. When a registrant fails to do so, the Canada Revenue Agency (CRA) can pursue administrative penalties, civil collection, and — in more serious cases — criminal prosecution. Most business owners understand that late filing attracts interest and penalties. What many do not realize is that persistent failure to file GST/

Ken Wise

May 265 min read

Charged with Curbsiding in Ontario? Understanding the Personal Use Exemption Under the Motor Vehicle Dealers Act

What Is Curbsiding Under Ontario Law? "Curbsiding" refers to the practice of selling motor vehicles without being registered as a dealer under the Motor Vehicle Dealers Act, 2002 (MVDA). The term evokes the image of someone selling cars from the curb rather than from a licensed dealership — but the legal definition is broader and more nuanced than the stereotype suggests. Section 4(1)(a) of the MVDA prohibits any person from acting as a motor vehicle dealer unless they are re

Ken Wise

May 255 min read