25 February 2016 CBA Roundtable, Q. 9

Does CRA agree (consistently with Last, 2012 TCC 352, at para. 127 and Khan, 2011 TCC 481, paras. 15-16) that gross negligence penalties cannot be...

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The questioner indicated that a person may wish to correct the failure to file a GST60 return in order to have offsetting rebates applied under s....

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Similarly to ITA s. 163(2), the ETA gross negligence penalty provision (s. 285) references the making of “a false statement or omission in a...

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