The taxpayer failed to report some employment income in his 2008 to 2010 taxation years, and was assessed a penalty of $5,570 for his failure to report the bulk of his employment income for 2010. Bédard J upheld s. 163(1) penalties, finding that the taxpayer was not duly diligent. The taxpayer had failed to open the envelopes containing his T4 slips and had not reviewed the tax return prepared by his accountant.
Topics and taglines
Tagline
failure to review return or T4 slips
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
334795
Extra import data
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"field_legacy_header": "<strong><em>Strimaitis v. The Queen</em></strong>, 2013 DTC 1220 [at 1221], 2013 TCC 274 (Informal Procedure) <strong>[failure to review return or T4 slips]</strong>",
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