Chapter

(2) Gross Negligence Penalties versus Reassessing a Statute-barred Year

From Deyab v. Canada, 2020 FCA 222 by Sambif

Concepts

1. Burden Proof

   "Subsection 163(3) of the Act provides that for any penalty assessed under subsection 163(2), “the burden of establishing the facts justifying the assessment of the penalty is on the Minister”. With r

2. Reassessment Requirements

   "It is important to recognize that the statutory requirements for reassessing a statute-barred year are not the same as the statutory requirements for assessing gross negligence penalties. While there

3. Gross Negligence

   "By contrast, penalties can only be assessed under subsection 163(2) if the conduct of the taxpayer amounts to gross negligence: “Every person who, knowingly, or under circumstances amounting to gross