The taxpayer switched from one accounting firm to another, and ensured that the old one had faxed her information to the new one. Webb J. found that the taxpayer's mistaken belief that the new firm had included the faxed information in her tax return was reasonable. The taxpayer therefore established her due diligence defence as set out in Saunders, and thus avoided penalty under s. 163(1).
Topics and taglines
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
334786
Extra import data
{
"field_legacy_header": "<strong><em>Cooper v. The Queen</em></strong>, 2010 TCC 403, 2010 DTC 1277 [at 3934] (Informal Procedure)",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}
"field_legacy_header": "<strong><em>Cooper v. The Queen</em></strong>, 2010 TCC 403, 2010 DTC 1277 [at 3934] (Informal Procedure)",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}