Section 162

Subsection 162(1) - Failure to file return of income

Cases

Carlson v. The Queen, 73 DTC 5192, [1973] CTC 360 (FCTD)

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See Also

Chiang v. The Queen, 2017 TCC 165 (Informal Procedure)

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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 141

Friedlander v. The Queen, 2012 DTC 1165 [at 3405], 2012 TCC 163 (Informal Procedure)

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Jay v. The Queen, 2010 DTC 1101 [at 3031], 2010 TCC 122 (Informal Procedure)

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Ford v. The Queen, 95 D.T.C 848 (TCC)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 161 - Subsection 161(1) 94

Feuiltault v. The Queen, 94 DTC 1657 (TCC)

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Reemark Chelsea Terraces Project Ltd. v. The Queen, 93 DTC 469 (TCC)

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Administrative Policy

11 June 2014 Internal T.I. 2014-0519701I7 - Filing a NIL return to avoid late-filing penalties

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(i) return with substantive missing elements 111
Tax Topics - Income Tax Act - Section 163 - Subsection 163(2) return with substantive missing elements 55

93 C.R. - Q. 51

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Subsection 162(2) - Repeated failure to file

See Also

Hughes v. The Queen, 2017 TCC 95 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 220 - Subsection 220(3) computation of penalty where extension 92
Tax Topics - Statutory Interpretation - French and English Version more lenient French version of the repeated-failure-to-file penalty in s. 162(2) preferred to English version 85

Kreuz v. The Queen, 2012 DTC 1201 [at 3514], 2012 TCC 238 (Informal Procedure)

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Ottawa Ritz Hotel Company Limited v. The Queen, 2012 DTC 1172 [at 3427], 2012 TCC 166 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 129 - Subsection 129(1) 49
Tax Topics - Income Tax Act - Section 129 - Subsection 129(3) RDTOH not extinguished by three-year limitations period on dividend refund 49

Bennett v. The Queen, 96 DTC 1630 (TCC)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 165 - Subsection 165(7) 42

Farm Business Consultants Inc. v. The Queen, 95 DTC 200 (TCC), briefly aff'd 96 DTC 6085 (FCA)

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Subsection 162(2.1) - Failure to file - non-resident corporation

Cases

Cogesco Sevices Ltd. v. Attorney General of Canada, 2013 CF 1238

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Exida.Com Limited Liability Company v. Canada, 2010 DTC 5101, 2010 FCA 159

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Words and Phrases
liable
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 162 - Subsection 162(7) "penalty" does not include nil penalty 90
Tax Topics - Statutory Interpretation - Ordinary Meaning purposive interpretation must be consistent with words 87
Tax Topics - Statutory Interpretation - Territorial Limits no filing requirement if no connection with Canada 77

See Also

Kokanee Placer Ltd. v. The Queen, 2016 TCC 63 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 162 - Subsection 162(7) due diligence defence available but mistaken belief re filing requirement no defence 176

Exida.Com Limited Liability Company v. The Queen, 2009 DTC 1278, 2009 TCC 373 (Informal Procedure), rev'd above.

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Words and Phrases
liable

Goar, Allison & Associates Inc. v. The Queen, 2009 DTC 653, 2009 TCC 174 (Informal Procedure)

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Administrative Policy

13 January 2005 Internal T.I. 2004-010329 -

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Subsection 162(6) - Failure to provide identification number

Administrative Policy

30 May 1990 T.I. (October 1990 Access Letter, ¶1481)

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Subsection 162(7) - Failure to comply

Cases

Exida.Com Limited Liability Company v. Canada, 2010 DTC 5101, 2010 FCA 159

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Words and Phrases
penalty
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 162 - Subsection 162(2.1) no substantive tax liability 64
Tax Topics - Statutory Interpretation - Ordinary Meaning purposive interpretation must be consistent with words 87
Tax Topics - Statutory Interpretation - Territorial Limits no filing requirement if no connection with Canada 77

See Also

Kokanee Placer Ltd. v. The Queen, 2016 TCC 63 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 162 - Subsection 162(2.1) Goar overruled 33

Suissa v. Canada (Attorney General), 2013 DTC 5158 [at 6383], 2013 FC 897

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 220 - Subsection 220(3.1) penalties on six family members were reasonable but probably unjust 178

Edwards v. The Queen, 2013 DTC 1025 [at 124], 2012 TCC 430 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 2 - Subsection 2(1) 67

Douglas v. The Queen, 2012 DTC 1114 [at 3083], 2012 TCC 73 (Informal Procedure)

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Leclerc v. The Queen, 2010 DTC 1209 [at 3556], 2010 TCC 99 (Informal Procedure)

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Exida.Com Limited Liability Company v. The Queen, 2009 DTC 1278, 2009 TCC 373 (Informal Procedure), rev'd above.

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Words and Phrases
set-out

Administrative Policy

6 October 2017 APFF Roundtable, Q.1

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 150 - Subsection 150(1) - Paragraph 150(1)(a) requirement for Canco to file nil T2 returns, but no penalty 95

6 October 2017 APFF Roundtable, Q.2

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 200 - Subsection 200(1) penalty applicable but not necessarily applied for failure to complete fee box 110

May 2016 Alberta CPA Roundtable, Q.17

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(i) onus on CRA re assessing T1135 penalties outside normal statute-barring periods 57
Tax Topics - Income Tax Act - Section 220 - Subsection 220(3.1) T1135 filings for all years required 33

26 May 2016 Alberta CPA Roundtable, 2016-0645001C6 - Failure to file Form T1135

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(i) onus to establish carelessness or neglect where failure to file a T1135 102

12 April 2016 External T.I. 2015-0595461E5 - Australian Super Fund & T1135

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 233.3 - Subsection 233.3(1) - Specified Foreign Property - Paragraph (n) Australian pension fund subject to 10%-15% tax rate not an exempt fund 285
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Cost Amount - Paragraph (e) cost amount of pension rights includes future amounts to which legal entitlement 174
Tax Topics - Income Tax Act - Section 233.2 - Subsection 233.2(1) - Exempt Trust Australian Superannuation Fund not an exempt trust due to taxability 103

9 October 2015 APFF Financial Strategies and Financial Instruments Roundtable Q. 4, 2015-0588971C6 F - T1135 and voluntary disclosure

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 220 - Subsection 220(3.1) currently no waiver of T1135 penalty before 10 years previously 71

15 September 2015 Internal T.I. 2015-0572771I7 - T1135 - Normal Reassessment Period

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) unlike s. 216 returns, the assessment of s. 162(7) penalties is subject to the same normal reassessment period as for the Part I return 154

14 July 2014 Internal T.I. 2014-0537701I7 F - Voluntary disclosure - T1134 and FAPI

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5 June 2014 Internal T.I. 2013-0509051I7 - Penalties beyond the Normal Reassessment Period

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(i) carelessness sufficient to assess beyond normal reassessment period 58

17 February 2014 Internal T.I. 2013-0498121I7 - Follow up to XXXXXXXXXX

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 116 - Subsection 116(3) diplomatic exemption/discretion if property sold at loss 123

6 December 2012 Internal T.I. 2012-0458401I7 - Penalties - Foreign Reporting Forms

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12 December 2013 Internal T.I. 2013-0497231I7 - Penalties on Foreign Asset Reporting

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) S. 152(4)(a) applies to Part XV returns 59
Tax Topics - Income Tax Act - Section 162 - Subsection 162(10.1) normal reassessment period does not apply 52
Tax Topics - Income Tax Act - Section 162 - Subsection 162(10) normal reassessment period does not apply 132

28 November 2010 CTF Annual Roundtable Q. 4, 2010-0386341C6 - CTF Q#4: Penalties for Late-Filed T2 returns

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5 October 2012 APFF Roundtable, 2012-0453211C6 F - Formulaire T1135

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3 July 2009 Internal T.I. 2009-0312521I7 - Form T106

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4 January 1996 Memorandum 953151 (C.T.O. "T3D, T3P, T3S as Information Returns")

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6 September 1994 T.I. 941512 (C.T.O. "Consolidation of Information Returns")

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23 October 1991 Memorandum (Tax Window, No. 12, p. 23, ¶1551)

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Subsection 162(7.1) - Failure to make partnership information return

Administrative Policy

10 October 2014 APFF Roundtable Q. 27, 2014-0538211C6 F - 2014 APFF Roundtable, Q. 27 - Various issues re: administration of the Act

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 150 - Subsection 150(1) - Paragraph 150(1)(a) reporting of income-generating websites on Sched. 88 (info only, but not bank, sites excluded) 150

19 February 2003 External T.I. 2003-018142 -

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Subsection 162(7.01) - Late filing penalty — prescribed information returns

Administrative Policy

11 April 2014 External T.I. 2013-0515121E5 - Application of 162(7.01) and (7.02) penalties

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Subsection 162(10) - Failure to furnish foreign-based information

Administrative Policy

14 July 2014 Internal T.I. 2014-0537701I7 F - Voluntary disclosure - T1134 and FAPI

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12 December 2013 Internal T.I. 2013-0497231I7 - Penalties on Foreign Asset Reporting

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) S. 152(4)(a) applies to Part XV returns 59
Tax Topics - Income Tax Act - Section 162 - Subsection 162(10.1) normal reassessment period does not apply 52
Tax Topics - Income Tax Act - Section 162 - Subsection 162(7) s. 152(4)(a) applies to Part XV returns 81

Subsection 162(10.1) - Additional penalty

Administrative Policy

16 July 2015 Internal T.I. 2015-0590681I7 - Application of paragraph 162(10.1)(e) penalty

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12 December 2013 Internal T.I. 2013-0497231I7 - Penalties on Foreign Asset Reporting

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) S. 152(4)(a) applies to Part XV returns 59
Tax Topics - Income Tax Act - Section 162 - Subsection 162(10) normal reassessment period does not apply 132
Tax Topics - Income Tax Act - Section 162 - Subsection 162(7) s. 152(4)(a) applies to Part XV returns 81