Ottawa Ritz Hotel Company Limited v. The Queen, 2012 DTC 1172 [at at 3427], 2012 TCC 166 (Informal Procedure) -- summary under Subsection 162(2)

Webb J. took the position that, as a due diligence defence was available for s. 162(1), it should also be available for s. 162(2). In the present case, however, the taxpayer could not make out a due diligence defence in respect of the death of the taxpayer's president's wife, as the death occurred more than a year after the relevant return was required to be filed. The taxpayer's accountant suffered a similar personal loss more than a year and a half after the deadline.