Atutornu v. R. – TCC: “Agent” deductions dismissed as meaningless – penalties upheldPlus >
Chiasson v. R. – TCC: Court sustains penalty for third failure to report employment incomePlus >
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 >
Vachon v. R. – TCC: Taxpayer relying upon corrupt tax preparer not subject to penaltiesPlus >