The Minister was able to reassess the taxpayer beyond the normal reassessment period in respect of mortgage interest expenses claimed by her in her returns given that she had never reviewed them. However, the Minister could not assess her for a capital gain that she had failed to report given that she did not find out that the property had been disposed of until after she filed her return for that year.
Topics and taglines
Tagline
taxpayer was unaware of disposition
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
334537
Extra import data
{
"field_legacy_header": "<strong><em>Wachsmann v. The Queen</em></strong>, 2009 TCC 420 <strong>[taxpayer was unaware of disposition]</strong>",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}
"field_legacy_header": "<strong><em>Wachsmann v. The Queen</em></strong>, 2009 TCC 420 <strong>[taxpayer was unaware of disposition]</strong>",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}