Iszcenko v. The Queen, 2009 DTC 794, 2009 TCC 229 (Informal Procedure) -- summary under Subsection 163(1)

The taxpayer failed to report investment income of $278 in 2003, and dividend income received in 2006 of $32,055 from a private corporation. In finding that s. 163(1) did not apply to the 2006 dividend income, Hogan, J. concluded that the taxpayer had not "failed" to include the dividend income in 2006 as she had asked her father-in-law whether there were any tax forms required in order to report the transaction (with him responding negatively) and she had believed the amount received was a non-taxable capital receipt.