Ha v. The Queen, 2011 TCC 271 -- summary under Paragraph 298(4)(a)

The registrant's assessment beyond the normal period, for unreported income of $91,232, $50,125, $64,540 and $66,596 in successive years, and unremitted GST totaling $19,074.51 over the same period, was upheld subject to minor adjustments. The registrant had not kept proper records and the amounts were arrived at by a net worth assessment. V.A. Miller J. found that the net worth assessments were consistent with the registrant's lifestyle. The registrant's evidence to the contrary was not credible because his explanations to different CRA officials and the Court were largely unsubstantiated and mutually inconsistent.