The taxpayer was liable for penalties for failure to report interest income from numerous residential mortgage loans made by him, notwithstanding that he had been acquitted of charges under s. 239(1)(d), on the basis of an absence of mens rea. The taxpayer (p. 732) "was no neophyte and he had been a professional mortgage lender for years".
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Drupal 7 entity type
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Drupal 7 entity ID
334824
Extra import data
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