Chiang v. The Queen, 2017 TCC 165 (Informal Procedure) -- summary under Subsection 162(1)

Summary Under
Tax Topics - Income Tax Act - Section 162 - Subsection 162(1)
no penalty where reasonable error of fact

The taxpayer made contributions to his RRSP for the years 1995 to 2005 (except 1998). In preparing his 1995 and 1999 returns, he reported his...

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Words and Phrases
due diligence
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 204.3 - Subsection 204.3(1) inadvertent overcontributions 150