Gross negligence penalties were confirmed given that when the taxpayer "signed his income tax returns for the taxation years in question, he knew very well that there was a very significant difference in the net rental income when compared with the 1999 and 2000 taxation years, yet he did not try to ascertain why there was such a difference." (para. 14)
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Drupal 7 entity type
Node
Drupal 7 entity ID
334835
Extra import data
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