Compounding limits require amounts based on the greater of a percentage of tax or a fixed minimum and maximum. Compounding of offences is subject to a prescribed floor and ceiling. The lower limit equals the greater of 50% of the tax involved or a fixed minimum amount, and the upper limit equals the greater of 150% of the tax involved or a fixed maximum amount; these dual comparisons set the permissible compounding range.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Compounding limits require amounts based on the greater of a percentage of tax or a fixed minimum and maximum.
Compounding of offences is subject to a prescribed floor and ceiling. The lower limit equals the greater of 50% of the tax involved or a fixed minimum amount, and the upper limit equals the greater of 150% of the tax involved or a fixed maximum amount; these dual comparisons set the permissible compounding range.
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