Section 163

Subsection 163(1) - Repeated failures

Cases

Morrison v. Canada (Attorney General), 2018 FC 141

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Tax Topics - Income Tax Act - Section 220 - Subsection 220(3.1) s. 163(1) penalty relief denial was reasonable where taxpayer could have reviewed his return for missing employment income 169

Sturgess v. The Queen, 83 DTC 5434, [1984] CTC 1 (FCTD), varied at 84 DTC 6525)

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The Queen v. Pongratz, 82 DTC 6200, [1982] CTC 259 (FCA)

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See Also

Chiasson v. The Queen, 2014 DTC 1139 [at 3374], 2014 TCC 158 (Informal Procedure)

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Galachiuk v. The Queen, 2014 DTC 1153 [at 3494], 2014 TCC 188

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Tax Topics - General Concepts - Onus prima facie proof of due diligence shifts the onus to the Minister 161

Strimaitis v. The Queen, 2013 DTC 1220 [at 1221], 2013 TCC 274 (Informal Procedure)

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Morgan v. The Queen, 2013 TCC 232

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Jack v. The Queen, 2013 DTC 1041 [at 205], 2013 TCC 1 (Informal Procedure)

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Tacilauskas v. The Queen, 2012 DTC 1233 [at 3643], 2012 TCC 288 (Informal Procedure)

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Chendrean v. The Queen, 2012 DTC1188 [at 3482], 2012 TCC 205 (Informal Procedure)

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Knight v. The Queen, 2012 DTC 1144 [at 3300], 2012 TCC 118 (Informal Procedure)

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Franck v. The Queen, 2011 DTC 1142 [at 768], 2011 TCC 179 (Informal Procedure)

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Thompson v. The Queen, 2010 DTC 1259 [at 3815], 2010 TCC 381 (Informal Procedure)

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Alcala v. The Queen, 2010 DTC 1147 [at 3277], 2010 TCC 198 (Informal Procedure)

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Cooper v. The Queen, 2010 TCC 403, 2010 DTC 1277 [at 3934] (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 82 - Subsection 82(1) - Paragraph 82(1)(a) gross-up effect on penalty 31

Iszcenko v. The Queen, 2009 DTC 794, 2009 TCC 229 (Informal Procedure)

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Dunlop v. The Queen, 2009 DTC 650, 2009 TCC 177 (Informal Procedure)

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Saunders v. The Queen, 2006 DTC 2267, 2006 TCC 51 (Informal Procedure)

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Maltais v. The Queen, 91 DTC 1385 (TCC)

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Administrative Policy

May 2016 Alberta CPA Roundtable, Q.4

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Tax Topics - Income Tax Act - Section 220 - Subsection 220(3.1) s. 163(1) penalties for 2014 and prior will not be reduced to reflect the more favourable post-2014 penalty calculation 139

May 2013 ICAA Roundtable, Q. 4 (reported in April 2014 Member Advisory)

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30 October 2012 Ontario CTF Roundtable, 2012-0462951C6 - Ontario CTF - Penalty Relief

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30 October 2012 Ontario CTF Roundtable, 2012-0462921C6 - Ontario CTF - 163(1) Penalty

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16 May 1994 T.I. 940186 (C.T.O. "Meaning of Prescribed and Authorized for Penalty Purpose")

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3 May 1990 T.I. (October 1990 Access Letter, ¶1482)

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Tax Topics - Income Tax Act - Section 163 - Subsection 163(2) 29

Subsection 163(2) - False statements or omissions

Cases

Wynter v. Canada, 2017 FCA 195

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Words and Phrases
wilful blindness

Melman v. Canada, 2017 FCA 83

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Weinberg Family Trust v. The Queen, 2016 TCC 37

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Tax Topics - Other Legislation/Constitution - Ontario - Taxation Act 2007 - Section 125 - Subsection 125(3) no TCC jurisdiction to address Ontario (s. 121(2)) penalty 189

Lacroix v. Canada, 2008 FCA 241

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Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(i) no credible explanation for net worth appreciation 352

Canada (Attorney General) v. Villeneuve, 2004 DTC 6576, 2004 FCA 20

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Canada (Attoreny General) v. Simard, 2004 DTC 6381, 2003 FCA 427

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Findlay v. Canada, 2000 DTC 6345 (FCA)

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Can-Am Realty Ltd. v. The Queen, 94 DTC 6293 (FCTD)

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Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(i) honest belief re appropriateness of cost recovery method 200

The Queen v. Caseley, 90 DTC 6618 (P.E.I.S.C.)

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Crown Cork & Seal Canada Inc. v. The Queen, 90 DTC 6586 (FCTD)

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Hazlewood v. The Queen, 89 DTC 5537 (FCTD)

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Kerr v. The Queen, 89 DTC 5348 (FCTD)

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Hudson Bay Mining and Smelting Co., Ltd. v. The Queen, 86 DTC 6244, [1986] 1 CTC 484 (FCTD), aff'd 89 DTC 5515 (FCA)

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De Graaf v. The Queen, 85 DTC 5280, [1985] 1 CTC 374 (FCTD)

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Patricio v. The Queen, 84 DTC 6413 (FCTD)

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Venne v. The Queen, 84 DTC 6247, [1984] CTC 223 (FCTD)

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Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(i) failure to review return with obvious errors 73

The Queen v. Columbia Enterprises Ltd., 83 DTC 5247, [1983] CTC 204 (FCA)

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Courtois v. The Queen, 80 DTC 6175, [1980] CTC 243 (FCTD)

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Re R. v. Whittle, 79 DTC 5011 (BCSC)

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Hawrish v. M.N.R., 76 DTC 6455, [1976] CTC 748 (FCA)

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See Also

Mady v. The Queen, 2017 TCC 112

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Tax Topics - Income Tax Act - Section 74.5 - Subsection 74.5(11) transfer from wife to higher-income husband was infused with his income-splitting purpose (as well as regulatory breach if she didn’t transfer) 355
Tax Topics - General Concepts - Ownership wife and children did not acquire beneficial interest in shares the taxpayer was to transfer to them, under tax plan, until the share transfer occurred 253
Tax Topics - Income Tax Act - Section 86 - Subsection 86(2) family members did not acquire beneficial interest in new shares until after completion of s. 86 reorg 285
Tax Topics - General Concepts - Fair Market Value - Shares arm’s length sales price established FMV for closing-date internal transfer of same shares 470
Tax Topics - Income Tax Act - Section 69 - Subsection 69(1) - Paragraph 69(1)(b) - Subparagraph 69(1)(b)(i) contemporaneous arm’s length sale price established that shares previously transferred at undervalue 468
Tax Topics - General Concepts - Price Adjustment Clause no jurisdiction to comment on application of price adjustment clause where the affected taxpayers are not appellants 223

Canada (Attorney General) v. Bellil, 2017 CAF 104

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Words and Phrases
knew sciemment
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Tax Topics - Other Legislation/Constitution - Federal - Employment Insurance Act - Section 38 - Subsection 38(1) - Paragraph 38(1)(a) intent to defraud irrelevant to knowingly making a false statement 366

Melman v. The Queen, 2016 TCC 167, aff'd 2017 FCA 83

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Khattar v. The Queen, 2016 DTC 1011 [at 2566], 2015 TCC 338

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Taylor v. The Queen, 2016 DTC 1012 [at 2575], 2015 TCC 335

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Atutornu v. The Queen, 2014 DTC 1150 [at 3485], 2014 TCC 174 (Informal Procedure)

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AgraCity Ltd. v. The Queen, docket 2014-1537

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Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(2) factual allegation that foreign affiliate did nothing was fatal to ss. 247(2)(a) and (c) pleadings but not ss. 247(2)(b) and (d) 220
Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 53 argument inconsistent with assumed facts struck from pleadings, but might be reintroduced at trial as an alternative argument 168

9016-9202 Quebec Inc. v. The Queen, 2014 TCC 281

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Tax Topics - Income Tax Act - Section 125 - Subsection 125(7) - Personal Services Business incorporated garbage collectors continued to be controlled 274

Bolduc v. The Queen, 2014 DTC 1127 [at 3338], 2014 TCC 128

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Lavoie v. The Queen, 2014 DTC 1104 [at 3218], 2014 TCC 68

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Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) cottage used 10 days for personal use and 160 days for business was primarily for business use 55
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(h) cottage used 10 days for personal use and 160 days for business was primarily for business use 55

Vachon v. The Queen, 2014 DTC 1070 [at 3023], 2013 TCC 330, vacated 2014 CAF 224

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Morton v. The Queen, 2014 DTC 1093 [at 3162], 2014 TCC 72 (Informal Procedure)

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Words and Phrases
form

Torres v. The Queen, 2014 DTC 1028 [at 2659], 2013 TCC 380

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Vicars v. The Queen, 2013 DTC 1259 [at 1443], 2013 TCC 329

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Hedzic v. The Queen, 2013 DTC 1242 [at 1315], 2013 TCC 249 (Informal Procedure)

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Bandula v. The Queen, 2013 DTC 1225 [at 1238], 2013 TCC 282

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Harvey v. The Queen, 2013 TCC 298

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Raposo v. The Queen, 2013 DTC 1216 [at 1199], 2013 TCC 265

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Tax Topics - General Concepts - Evidence guilty plea is prima facie proof of income from fraud 177

Brisson v. The Queen, 2013 DTC 1197 [1052], 2013 TCC 235

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McLeod v. The Queen, 2013 DTC 1187 [at 1008], 2013 TCC 228

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De Couto (Alco Windows Inc.) v. The Queen, 2013 DTC 1161 [at 880], 2013 TCC 198 (Informal Procedure)

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Lenneville v. The Queen, 2013 DTC 1196 [at 1045], 2013 TCC 56

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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) misrepresentation onus not met in net worth assessment 122

Schmidt v. The Queen, 2013 DTC 1063 [at 337], 2013 TCC 11

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Murugesu v. The Queen, 2013 DTC 1046 [at 222], 2013 TCC 21

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Le v. The Queen, 2012 DTC 1297 [at 3948], 2012 TCC 349 (Informal Procedure)

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Hine v. The Queen, 2012 DTC 1244 [at 3688], 2012 TCC 295

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Chénard v. The Queen, 2012 DTC 1238 [at 3668], 2012 TCC 211 (Informal Procedure)

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Tyskerud v. The Queen, 2012 DTC 1179 [at 3453], 2012 TCC 196 (Informal Procedure)

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Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) clear corporate appropriati0n 56

Chan v. The Queen, 2012 DTC 1171 [at 3421], 2012 TCC 168 (Informal Procedure)

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Mullen v. The Queen, 2012 DTC 1154 [at 3358], 2012 TCC 139 (Informal Procedure)

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McEwen v. The Queen, 2012 DTC 1080 [at 2905], 2012 TCC 31

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Griffin v. The Queen, 2012 DTC 1024 [at 2621], 2011 TCC 531 (Informal Procedure)

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Fourney v. The Queen, 2012 DTC 1019 [at 2575], 2011 TCC 520

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Agency 187
Tax Topics - General Concepts - Corporate/Separate Personality 251
Tax Topics - General Concepts - Ownership presumption of resulting trust where property transfer for no consideration 251
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(1) bare trust arising on creditor-proofing transfer 251
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Disposition rebuttable presumption of resulting trust on transfer for no consideration 251

9067-9051 Québec Inc., Vincent v. The Queen, 2012 DTC 1073 [at 2842], 2011 TCC 456

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Lapalme v. The Queen, 2012 DTC 1003 [at 2511], 2011 TCC 396 (Informal Procedure)

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Wong v. The Queen, 2011 DTC 1079, 2011 TCC 30 (Informal Procedure)

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Mompérousse v. The Queen, 2010 DTC 1210 [at 3558], 2010 TCC 172 (Informal Procedure)

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JDI 2000 Transport Ltd. v. The Queen, 2010 DTC 1206 [at 3541], 2010 TCC 310

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Dao v. The Queen, 2010 DTC 1086 [at 2957], 2010 TCC 84

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Pontarini v. The Queen, 2009 DTC 1462, 2009 TCC 395

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Richer v. The Queen, 2009 DTC 1413, 2009 TCC 394

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Charron v. The Queen, 2009 DTC 1401, 2009 TCC 290

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Gestion Forêt-Dale Inc. v. The Queen, 2009 DTC 1378, 2009 TCC 255

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Tax Topics - General Concepts - Effective Date purported retroactive issuance and redemption of shares was ineffective 140

Sarwari v. The Queen, 2009 DTC 1170, 2009 TCC 357

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O'Dea v. The Queen, 2009 DTC 912, 2009 TCC 295

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Omer Reshad O/A Kabul Auto Sell v. The Queen, 2009 DTC 625, 2009 TCC 158 (Informal Procedure)

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Séguin Boyer v. The Queen, 2008 DTC 4891, 2008 TCC 88

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Laplante v. The Queen, 2008 DTC 4822, 2008 TCC 335 (Informal Procedure)

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Abinader c. La Reine, 2008 DTC 4785, 2007 TCC 111

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Golden v. The Queen, 2008 DTC 3363, 2008 TCC 173

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Tax Topics - General Concepts - Abuse of Process relitigating an amount determined in criminal sentencing 173
Tax Topics - General Concepts - Estoppel 173

Hougassian v. The Queen, 2007 DTC 823, 2007 TCC 293

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Harris v. The Queen, 2005 DTC 1179, 2005 TCC 501

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Riordan v. The Queen, 2005 DTC 397, 2005 TCC 150

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Villeneuve v. The Queen, 2004 DTC 2258 (TCC), rev'd 2004 DTC 6077 (FCA)

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Klotz v. The Queen, 2004 DTC 2236, 2004 TCC 147, aff'd 2005 DTC 5279, 2005 FCA 158

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Bernick v. The Queen, 2003 DTC 839, 2003 TCC 433

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Drozdzik v. The Queen, 2003 DTC 445 (TCC)

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Cox v. The Queen, 2002 DTC 1515 (TCC)

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Dwyer v. The Queen, 2001 DTC 725 (TCC)

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Western Securities Ltd. v. The Queen, 97 DTC 977 (TCC)

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Farina v. The Queen, 97 DTC 487 (TCC)

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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) reported goodwill as personal rather than corporate asset 49

Fortino v. The Queen, 97 DTC 55 (TCC), briefly aff'd on procedural grounds 2000 DTC 6060 (FCA)

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Ganne v. The Queen, 95 DTC 363 (TCC)

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Dutil v. The Queen, 95 DTC 281 (TCC)

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Johnson v. The Queen, 94 DTC 1009 (TCC)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 163 - Subsection 163(3) 23

Armstrong v. The Queen, 93 DTC 1043 (TCC)

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Dunleavy v. The Queen, 93 DTC 417 (TCC)

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Arvisais v. MNR, 93 DTC 506 (TCC)

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Administrative Policy

25 February 2016 CBA Roundtable, Q. 9

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 285 gross negligence penalty can be imposed even where no return is filed 203
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2.1) using VDP assessment to access rebate claim 114

May 2016 Alberta CPA Roundtable, GST Q.5

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 285 penalty can be collected on understated net tax resulting from reasonable mistake 234

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 162 - Subsection 162(1) return with substantive missing elements 119

23 April 2013 Internal T.I. 2013-0485161I7 - Calculation of Gross Negligence Penalty

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6 September 2012 Internal T.I. 2012-0452151I7 - S. 163(2) Penalty on Fictitious Business Losses

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Application Policy 96-05 "Penalties Under Subsection 163(2)"

October 1992 Central Region Rulings Directorate Tax Seminar, Q. I (May 1993 Access Letter, p. 230)

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14 November 1991 Memorandum (Tax Window, No. 13, p. 21, ¶1595)

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3 May 1990 T.I. (October 1990 Access Letter, ¶1482)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 163 - Subsection 163(1) 38

Articles

Colin Campbell, "Application of the Charter to Civil Penalties in the Income Tax Act", 2002 Canadian Tax Journal, Vol. 50, No. 1, p. 1.

Krishna, "Liability for False Statements or Omissions Due to Gross Negligence", Canadian Current Tax, March 1992, p. A5.

Paragraph 163(2)(a)

Subparagraph 163(2)(a)(i)

Administrative Policy

21 January 2013 Internal T.I. 2012-0442021I7 F - Assessing 163(2) penalty

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 163 - Subsection 163(2) - Paragraph 163(2)(c.2) penalty is computed on total RMES adjustment, not just the false portion 136
Tax Topics - Income Tax Act - Section 163 - Subsection 163(2) - Paragraph 163(2)(c) false RMES claim by husband does not generate any penalty for resulting overstatement of CCTB, WITB and GSTC by wife, assuming she made no false statement 298

Paragraph 163(2)(c)

Administrative Policy

21 January 2013 Internal T.I. 2012-0442021I7 F - Assessing 163(2) penalty

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 163 - Subsection 163(2) - Paragraph 163(2)(c.2) penalty is computed on total RMES adjustment, not just the false portion 136
Tax Topics - Income Tax Act - Section 163 - Subsection 163(2) - Paragraph 163(2)(a) - Subparagraph 163(2)(a)(i) deduction against increase to income attributable to a false statement can be reduced by QPP contribution increase or by discretionary CCA claim that is wholly related to that income source 291

15 January 2013 Internal T.I. 2012-0459581I7 F - 163(2) Penalty - CCTB and GSTC

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Paragraph 163(2)(c.2)

Administrative Policy

21 January 2013 Internal T.I. 2012-0442021I7 F - Assessing 163(2) penalty

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 163 - Subsection 163(2) - Paragraph 163(2)(c) false RMES claim by husband does not generate any penalty for resulting overstatement of CCTB, WITB and GSTC by wife, assuming she made no false statement 298
Tax Topics - Income Tax Act - Section 163 - Subsection 163(2) - Paragraph 163(2)(a) - Subparagraph 163(2)(a)(i) deduction against increase to income attributable to a false statement can be reduced by QPP contribution increase or by discretionary CCA claim that is wholly related to that income source 291

Subsection 163(2.21)

Articles

Gregory M. Johnson, Wesley R. Novotny, "An Update on Flow-through Shares in the Energy Sector", 2016 Conference Report (Canadian Tax Foundation),12:1-39

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Subsection 163(2.4) - False statement or omission

Administrative Policy

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

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Subsection 163(3) - Burden of proof in respect of penalties

Cases

Lubega-Matovu v. Canada, 2011 DTC 5158 [at 6219], 2011 FCA 265

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Can-Am Realty v. The Queen, 94 DTC 6069 (FCTD)

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The Queen v. Taylor, 84 DTC 6459, [1984] C.T.C 436 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Prior Cases 22

See Also

Last v. The Queen, 2012 DTC 1290 [at 3895], 2012 TCC 352

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Tax Topics - General Concepts - Evidence 80

Szollosi Bens v. The Queen, 2011 TCC 240

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Johnson v. The Queen, 94 DTC 1009 (TCC)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 163 - Subsection 163(2) 67

Subsection 163(6)

Articles

Joint Committee, "July 27, 2018 Legislative Proposals", 10 September 2018 Submission

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Subsection 163(7)

Administrative Policy

30 October 2012 Ontario CTF Roundtable, 2012-0462951C6 - Ontario CTF - Penalty Relief

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