Hawrish v. M.N.R., 76 DTC 6455, [1976] CTC 748 (FCA) -- summary under Subsection 163(2)

By services, 28 November, 2015

The majority held that "a failure to report legal fees was not due to wilful evasion or suppression but was due to the taxpayer's ignorance of what was required of him."

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