Bocock J found that the taxpayer, having failed to maintain adequate records and having engaged in "inscrutable" tracking of expenses, shareholder advances and shareholder benefits, could be reassessed beyond the normal period. (The taxpayer's appeal from gross negligence penalties was allowed, as the taxpayer's failure to maintain adequate records reflected colossal disorganization rather than duplicity.)
Topics and taglines
Tagline
inscrutable bookkeeping
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
334557
Extra import data
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"field_legacy_header": "<strong><em>Rui De Couto C/O Alco Windows Inc. v. The Queen</em></strong>, 2013 DTC 1161 [at 880], 2013 TCC 198 <strong>[inscrutable bookkeeping]</strong>",
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