Ideas in this flowchart

• Mr. Deyab's 2015 reassessments and resulting Tax Court appeal
• Mr. Deyab was reassessed under the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.)
• The reassessments included substantial sums as shareholder benefits for the 2007 to 2011 taxation years
• Gross negligence penalties were included in the reassessments
• Mr. Deyab appealed the reassessments to the Tax Court of Canada
• Certain amounts were agreed upon by the parties
• Except for the agreed amounts, the Tax Court of Canada dismissed the appeal