The taxpayer's failure to report capital gains from transactions in an on-line account for which she received no T5008s was not demonstrated by the Minister to be gross negligence. Although she had "a lackadaisical approach to her obligations under the Act ... Ms Harris lacked the fiscal sophistication and organization finesse to hatch and employ a deliberate strategy to avoid reporting taxable capital gains" (p. 1182).
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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
334831
Extra import data
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