Docket: A-95-16
Citation: 2016 FCA 251
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CORAM:
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NADON J.A.
STRATAS J.A.
RENNIE J.A.
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BETWEEN:
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ELTON MAYNARD
AND LISA MAYNARD
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Appellants
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and
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HER MAJESTY THE
QUEEN
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Respondent
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Heard at Toronto, Ontario, on October 13, 2016.
Judgment delivered from the Bench at Toronto, Ontario, on October
13, 2016.
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REASONS FOR JUDGMENT OF THE COURT BY:
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RENNIE
J.A.
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Docket: A-95-16
Citation:
2016 FCA 251
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CORAM:
|
NADON J.A.
STRATAS J.A.
RENNIE J.A.
|
|
BETWEEN:
|
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ELTON MAYNARD
AND LISA MAYNARD
|
|
Appellants
|
|
and
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HER MAJESTY THE
QUEEN
|
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Respondent
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REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Toronto, Ontario, on
October 13, 2016).
RENNIE J.A.
[1]
The appellants appeal a judgment of the Tax
Court of Canada (2016 TCC 21) delivered January 28, 2016.
[2]
In that judgment, the Tax Court dismissed the
appeal of penalties for gross negligence that were imposed on the appellants
pursuant to subsection 163(2) of the Income Tax Act in relation to their
2008 taxation year and requested loss carry back for the 2005, 2006 and 2007
years.
[3]
In our view, no error has been demonstrated in
the judge’s analysis of the governing legal principles and his appreciation of
the evidence. Paragraphs 33-35 of the judge’s reasons provide an ample
evidentiary foundation to support the conclusion of gross negligence. The judge
concluded that the appellants made no effort to verify the accuracy and
completeness of their returns; rather they simply signed their returns without
even examining them in circumstances where they ought to have been on notice
that something was amiss. The judge also concluded that had they made the most
minimal effort, they would have easily noticed the false information contained
in their returns.
[4]
Notwithstanding Mr. Barnwell’s forceful
arguments, we are satisfied that in the circumstances of this case, the
conclusion of the judge that the appellants had been grossly negligent cannot
be disturbed.
[5]
The appeal will be dismissed with costs.
“Donald J. Rennie”
FEDERAL
COURT OF APPEAL
NAMES
OF COUNSEL AND SOLICITORS OF RECORD
APPEAL FROM A JUDGMENT OF THE
HONOURABLE MR. JUSTICE MASSE OF THE TAX COURT OF CANADA DATED JANUARY 28, 2016
IN DOCKET NOS. 2013-1894 (IT)G AND 2013-1895 (IT)I.
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STYLE OF CAUSE:
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ELTON MAYNARD
AND LISA MAYNARD v. HER MAJESTY THE QUEEN
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PLACE OF
HEARING:
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Toronto, Ontario
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DATE OF
HEARING:
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October 13, 2016
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REASONS
FOR JUDGMENT OF THE COURT BY:
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NADON J.A.
STRATAS J.A.
RENNIE J.A.
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DELIVERED
FROM THE BENCH BY:
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RENNIE J.A.
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APPEARANCES:
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Osborne G.
Barnwell
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For The
Appellants
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Craig Maw
H. Annette Evans
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For The
Respondent
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SOLICITORS OF RECORD:
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Osborne G. Barnwell
Barrister & Solicitor
Toronto, Ontario
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For The
Appellants
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William F. Pentney
Deputy Attorney General of Canada
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For The
Respondent
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