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, but s. 163(2) penalties were not. Penalties under s. 163(2) entail a "deliberate act of conceit or omission" (para. 44), and in the "factually unique" circumstances involving a new immigrant (para. 38), there was no reason to infer any such deliberate omission.
Topics and taglines
Tagline
new immigrant
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
334867
Extra import data
{
"field_legacy_header": "<strong><em>Bandula v. The Queen</em></strong>, 2013 DTC 1225 [at 1238], 2013 TCC 282 <strong>[new immigrant]</strong>",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}
"field_legacy_header": "<strong><em>Bandula v. The Queen</em></strong>, 2013 DTC 1225 [at 1238], 2013 TCC 282 <strong>[new immigrant]</strong>",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}