Bandula v. The Queen, 2013 DTC 1225 [at at 1238], 2013 TCC 282 -- summary under Subparagraph 152(4)(a)(i)

By services, 28 November, 2015

The taxpayer had limited English skills and no understanding of the Canadian tax system or appropriate record-keeping standards. Bocock J found that reassessment beyond the normal period was justified given the failure to keep material receipts.

Topics and taglines
Topic
Income Tax Act - s. 152(4)(a)(i)
Tagline
failure to keep receipts
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
334558
Extra import data
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