Nguyen v. R. – TCC: Taxpayer loses appeal with respect to unreported income from a restaurant – gross negligence penalties imposedPlus >
Gobeil v. R. – TCC: Net worth assessments and gross negligence penalties upheld – unreported rental income from Dominican RepublicPlus >
Brown v. R. – FCA: Taxpayer’s appeal allowed from two Tax Court decisions striking Notice of Appeal – allowed to proceed on penaltiesPlus >
Bilodeau v. R. – TCC: Taxpayer who stole funds from employer largely unsuccessful in appeal of taxation of those fundsPlus >
Chiasson v. R. – TCC: Court sustains penalty for third failure to report employment incomePlus >
Atutornu v. R. – TCC: “Agent” deductions dismissed as meaningless – penalties upheldPlus >
Bolduc v. R. – TCC: Taxpayer not entitled to full disclosure by Crown in attempt to resist gross negligence penaltiesPlus >
Lavoie et al. v. R. – TCC: Taxpayer allowed losses from business use of cottage, gross negligence penalties vacated in partPlus >
Lauzon v. R. – TCC: Court rejects evidence of undocumented purchase of inventoryPlus >
Morton v. R. – TCC: Minister can levy penalties in connection with false T1 Adjustment RequestsPlus >