Omer Reshad O/A Kabul Auto Sell v. The Queen, 2009 DTC 625, 2009 TCC 158 (Informal Procedure) -- summary under Subsection 163(2)

By services, 28 November, 2015

After noting that unreported income of the taxpayer was 4% (for one year) and 14% (for another) of his total revenues indicating that the subsection required evidence of mens rea, Webb, J. went on to find that the Minister had failed to establish gross negligence of the taxpayer in failing to report the amounts.

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Topic
Income Tax Act - s. 163(2)
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Node
Drupal 7 entity ID
334837
Extra import data
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