Words and Phrases - "misrepresentation that is attributable to neglect"

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

The phrase "misrepresentation that is attributable to neglect" refers to being negligent with respect to one or more aspects of a taxpayer's tax return. The taxpayer was found not to have exercised reasonable care in the completion and filing of his returns in two respects: (1) he did not read his returns before signing them; and (2) the errors in his returns would have been obvious to a reasonable man of even his limited education.

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