Précis: The taxpayers, husband and wife, claimed charitable donations arranged by a financial planner, One Orbit Financial Services (Orbit), they used to prepare their tax returns. They had no knowledge of the alleged charities and the Court did not accept their claims to have donated cash through Orbit. Their appeals were dismissed and the penalties sustained.
Seepersad v. R. – TCC: Court rejects evidence of charitable gifts, opens statute-barred year, approves gross negligence penaltiesPlus >