May 2016 Alberta CPA Roundtable, Q.13

Policy Tabs

Summaries

Summary Under

same (exceptional circumstances) policy applied to relief of penalties for culpable conduct as for gross negligence

The Guindon decision noted (at para. 90) that the Minister’s factum suggested that the taxpayer relief provisions of s. 220(3.1) could be...

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Summary Under

penalty relief standards for gross negligence also applicable to culpable conduct

Guindon noted that the Minister’s factum suggested that the taxpayer relief provisions of s. 220(3.1) could be available to an individual...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.