http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/181593/index.do#
Maynard v. Canada (October 13, 2016 – 2016 FCA 251, Rennie, Nadon, Stratas JJ. A.).
Précis: This is an appeal of a Tax Court decision blogged earlier on this site. It was another fictitious business loss case where the only issue was the imposition of a gross negligence penalty; in this case both husband and wife had claimed fictitious losses. They were unsuccessful in the Tax Court and their appeal was dismissed, with costs, from the bench by the Federal Court of Appeal.
Decision: The Federal Court of Appeal made short work of this appeal, dismissing it from the bench with costs:
[3] In our view, no error has been demonstrated in the judge’s analysis of the governing legal principles and his appreciation of the evidence. Paragraphs 33-35 of the judge’s reasons provide an ample evidentiary foundation to support the conclusion of gross negligence. The judge concluded that the appellants made no effort to verify the accuracy and completeness of their returns; rather they simply signed their returns without even examining them in circumstances where they ought to have been on notice that something was amiss. The judge also concluded that had they made the most minimal effort, they would have easily noticed the false information contained in their returns.