Ogden Palladium Services (Canada) Inc. v. The Queen, 2001 DTC 345 (TCC), briefly aff'd 2002 DTC 7378, 2002 FCA 336 -- summary under Paragraph 227(8)(a)

Summary Under
Tax Topics - Income Tax Act - Section 227 - Subsection 227(8) - Paragraph 227(8)(a)
due diligence defence not established in absence of evidence of professional advice

Before finding that a due diligence defence had not been made out respecting the imposition of a 10% penalty under s. 227(8)(a) respecting failure...

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Words and Phrases
due diligence
Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 105 - Subsection 105(1) ancillary services included 218