Jay v. The Queen, 2010 DTC 1101 [at at 3031], 2010 TCC 122 (Informal Procedure) -- summary under Subsection 162(1)

The taxpayer, a high school student at a private school, had established a due diligence defence to liability under s. 162(1) for failure to report bursary income. Woods J. found that, given the taxpayer's age, it was reasonable to rely on his mother's remarks that an accountant had advised her that bursaries were not taxable.