Chapter

(3) The Tax Court Judge’s Errors

From Deyab v. Canada, 2020 FCA 222 by Sambif

Concepts

  1. Penalty Test

    "In confirming the reassessment of the statute-barred years and the assessment of the penalties under subsection 163(2) of the Act in this case, the Tax Court Judge noted, in the paragraph immediately

  2. Shareholder Benefits

    "The Tax Court Judge, at page 30 of his oral reasons, also stated:\n\n[…] Mr. Deyab’s failure to report the shareholder benefits at issue in this appeal were attributable to both neglect and carelessn

(3) The Tax Court Judge’s Errors | Deyab v. Canada, 2020 FCA 222 | Bifalgorithm | Bifalgorithm