Cox v. The Queen, 2002 DTC 1515 (TCC) -- summary under Subsection 163(2)

By services, 28 November, 2015

No penalty was payable under s. 163(2) by the taxpayer for failure to report significant income over a six-year period as he suffered from paranoid schizophrenia and lacked the requisite mental state to justify the penalty.

Topics and taglines
Topic
Income Tax Act - s. 163(2)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
334825
Extra import data
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