Presumption of Culpable Mental State in Income Tax Offences; Accused Must Prove Lack of Intent Beyond Reasonable Doubt.

In prosecutions under the Income Tax Act requiring a culpable mental state, courts presume the accused possesses such a mental state. However, the accused can defend themselves by proving they lacked this mental state concerning the alleged offence. A fact is considered proven only when the court is convinced of its existence beyond a reasonable doubt, not merely by a preponderance of probability. "Culpable mental state" encompasses intention, motive, knowledge, or belief in a fact.

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