Archives - mars 2016

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  Lamoureux v. R. - TCC: GST gross negligence penalties sustained for carpenter

  11 mars 2016 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Commodity Tax
  • Federal Income Tax

  Précis: Mr. Lamoureux was a finishing carpenter. For his 2003 and 2004 reporting periods he was assessed for underreported GST. For his 2003 reporting period he was assessed a gross negligence penalty:
  Lamoureux v. R. - TCC: GST gross negligence penalties sustained for carpenterPlus >
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  Raymond v. R. - TCC: Gross negligence penalties affirmed

  1 mars 2016 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Federal Income Tax
  • Personal Tax, Estate & Wealth Planning

  Précis: Ms. Raymond and her spouse, Mr. Ludlow, operated a variety of businesses as well as a partnership. They were each assessed gross negligence penalties with respect to under-reported income in 2006 and 2007. The partnership was also assessed gross negligence penalties in respect of over-stated GST input tax credits during the same period. The Court affirmed the imposition of the penalties.
  Raymond v. R. - TCC: Gross negligence penalties affirmedPlus >