R. v. Redpath Industries Ltd., 84 DTC 6349, [1984] CTC 483 (Que. S.C.) -- summary under Paragraph 239(1)(d)

By services, 28 November, 2015

A specific charge for failure to declare income or taxable income cannot be sustained where the taxpayer properly disclosed the full amount of the income in question (dividends from a Bermudan affiliate) in its income, notwithstanding that it also fully deducted that amount in computing its taxable income.

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