Séguin Boyer v. The Queen, 2008 DTC 4891, 2008 TCC 88 -- summary under Subsection 163(2)

By services, 28 November, 2015

The failure of the taxpayer, who was an accounting secretary, to report taxable capital gains of approximately $168,000 realized by her in both her 2000 and 2001 taxation years from the disposition of shares of BCE Emergis Inc. represented gross negligence.

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Topic
Income Tax Act - s. 163(2)
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Node
Drupal 7 entity ID
334836
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