Hogan, J. recommended (para. 13) that the Minister waive a penalty under s. 163(1) given that the non-reporting of dividend income received by the taxpayer was attributable to her troubled state following the death of her husband and "it is a known fact that people suffering from depression have serious lapses of concentration that can prevent them from accomplishing tasks that are simple for healthy individuals".
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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
336384
Extra import data
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