Concept
Appeal Issues
Deyab v. Canada, 2020 FCA 222 / IV. Analysis
"At the hearing of this appeal, Mr. Deyab submitted that the critical point in his appeal is the failure of the Tax Court Judge to take into account all the evidence that was before him. This particular point will be considered in relation to the three issues identified by Mr. Deyab in his memorandum of fact and law.\n\nThe first two issues will be addressed in relation to the reassessments of the statute-barred years and the third issue will be addressed in relation to the assessment of the gross negligence penalties."
Related Ideas
- Appeal IssuesDeyab v. Canada, 2020 FCA 222 · III. Issues and Standard of Review
- Corporate LossesDeyab v. Canada, 2020 FCA 222 · (4) Should the Assessment of the Gross Negligence Penalties be Confirmed?
- Tax CourtDeyab v. Canada, 2020 FCA 222 · C. The Application of Lacroix
- Reassessment RequirementsDeyab v. Canada, 2020 FCA 222 · (2) Gross Negligence Penalties versus Reassessing a Statute-barred Year
- Penalty TestDeyab v. Canada, 2020 FCA 222 · (3) The Tax Court Judge’s Errors
- Gross NegligenceDeyab v. Canada, 2020 FCA 222 · II. Decision of the Tax Court
- Appeal DispositionDeyab v. Canada, 2020 FCA 222 · V. Conclusion
- Burden ProofDeyab v. Canada, 2020 FCA 222 · A. Burden of Proof