Concept
Reassessments
Deyab v. Canada, 2020 FCA 222 / Case tabs
"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 years. Gross negligence penalties were included in the reassessments. Other than in respect of certain amounts that were agreed upon by the parties, Mr. Deyab’s appeal from these reassessments was dismissed by the Tax Court of Canada (Tax Court Docket: 2016-410(IT)G)."
Related Ideas
- Tax ReassessmentsDeyab v. Canada, 2020 FCA 222 · I. Background
- Appeal DispositionDeyab v. Canada, 2020 FCA 222 · V. Conclusion
- Amounts DisputedDeyab v. Canada, 2020 FCA 222 · I. Background
- Appeal IssuesDeyab v. Canada, 2020 FCA 222 · IV. Analysis
- Shareholder BenefitsDeyab v. Canada, 2020 FCA 222 · II. Decision of the Tax Court
- Gross NegligenceDeyab v. Canada, 2020 FCA 222 · II. Decision of the Tax Court
- Statute-barred YearsDeyab v. Canada, 2020 FCA 222 · II. Decision of the Tax Court
- Appeal IssuesDeyab v. Canada, 2020 FCA 222 · III. Issues and Standard of Review