Words and Phrases - "acquiesced in"

In finding that the taxpayer should not be liable for a penalty under s. 56(2) (the predecessor to s. 163(2)) respecting the gross negligence of his accountant in preparing the taxpayer’s return, Cattanach J stated:

Each of the verbs in the language “participated in, assented to or acquiesced in’’ connotes an element of knowledge on the part of the principal and that there must be concurrence of the principal’s will to the act or omission of his agent, or a tacit and silent concurrence therein. The other verb used in Section 56(2) is "‘has made’’. The question, therefore, is whether the ordinary principles of agency would apply, that is, that what one does by an agent, one does by himself, and the principal is liable for the actions of his agent purporting to act in the scope of his authority even though no express command or privity of the principal be proved.

In my view the use of the verb "‘made’’ in the context In which it is used also involves a deliberate and intentional consciousness on the part of the principal to the act done which on the facts of this case was lacking in the appellant. He was not privy to the gross negligence of his accountant.