Words and Phrases - "misrepresentation that is attributable to neglect"
Venne v. The Queen, 84 DTC 6247,  CTC 223 (FCTD)
Summary UnderTax 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
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Words and Phrasesmisrepresentation that is attributable to neglect
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|Tax Topics - Income Tax Act - Section 163 - Subsection 163(2)||67|