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The Charter of the French language and its regulations govern the consultation of English-language content.

TP-985.22.G

Culpable Conduct

Culpable Conduct

An act or a failure to act that, as applicable,

  • is tantamount to intentional conduct;
  • shows indifference as to compliance with the Taxation Act; or
  • shows wilful, reckless or wanton disregard of the Act.
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Culpable Conduct
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