Succession de Feu Cléophas Saint-Aubin c. La Reine, 2005 DTC 912, 2003 TCC 608 -- summary under Subparagraph 152(4)(a)(i)

The trustee of an estate (who was a lawyer) made a misrepresentation in completing a return of the trust for the year in which the 21-year rule applied by indicating "zero" in the line for taxable capital gains, and by answering "no" to a question as to whether the trust had disposed of capital property during the year. Archambault J. noted (at para. 32) that the trustee would have been negligent in answering this question without referring to the Revenue Canada guide and, on the other hand, if he had consulted the guide and read the passages dealing with the 21-year rule, then his failure to report capital gains from the deemed disposition under this rule would have constituted willful neglect.