The Crown did not discharge the onus on it of establishing that a misrepresentation by the taxpayer (relating to claiming losses from the disposition of bonds by a partnership of which he was a member on the basis that the bonds had a cost equal to the maturity value rather than the amount paid for them) was due to carelessness given that when the taxpayer first received the partnership's financial statements, he consulted with a chartered accountant (who was also a member of the partnership) to confirm the propriety of claiming his share of the reported losses.
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reliance on professional consultation
d7 import status
Drupal 7 entity type
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Drupal 7 entity ID
334529
Extra import data
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