Brisson v. The Queen, 2013 DTC 1197 [at 1052], 2013 TCC 235 -- summary under Subsection 163(2)

By services, 28 November, 2015

VA Miller J found that the taxpayers had been negligent in signing their tax returns, which had been prepared by a firm of "professional tax consultants" who apparently had no professional certifications. The returns reported artificial business losses. The taxpayers had been willfully blind to the misrepresentations on their returns, especially given that they had been preparing their own returns for 35 years.

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Tagline
willful blindness
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
334864
Extra import data
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