Words and Phrases - "due diligence"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

Filiatrault c. La Reine, 2017 TCC 232 (Informal Procedure)

Summary Under
Tax Topics - Excise Tax Act - Section 280 - Subsection 280(1)
due diligence defence to the imposition of interest is available

CRA had assessed the taxpayer for interest under ETA s. 280 for his failure to file returns for what had now been found by Smith J to be a taxable...

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Words and Phrases
due diligence
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Practitioner Quebec psychotherapist was not a member of the psychologists’ profession 302

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

Summary Under
Tax Topics - Income Tax Act - Section 162 - Subsection 162(1)
no penalty where reasonable error of fact

The taxpayer made contributions to his RRSP for the years 1995 to 2005 (except 1998). In preparing his 1995 and 1999 returns, he reported his...

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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 150

Ogden Palladium Services (Canada) Inc. v. The Queen, 2001 DTC 345 (TCC), briefly aff'd 2002 DTC 7378, 2002 FCA 336

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