Chapter

Case tabs

From Deyab v. Canada, 2020 FCA 222 by Sambif

Concepts

1. Reassessments

   "Mr. Deyab was reassessed under the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) (the Act) in 2015 to include substantial sums in his income as shareholder benefits for the 2007 to 2011 taxation year

2. Appeal Outcome

   "For the reasons that follow, I would allow Mr. Deyab’s appeal in relation to the assessment of gross negligence penalties and dismiss his appeal in relation to the amounts included in his income."