The appellants shredded all their sales records but "were fastidious in recording and categorizing their business expenses" (para. 25). Campbell J found that the Minister was justified in using a net worth assessment to determine the appellants' income, and to impose gross negligence penalties based on the amounts thus determined.
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sales records shredded
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
331987
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