Words and Phrases - "misrepresentation that is attributable to neglect"
Venne v. The Queen, 84 DTC 6247, [1984] CTC 223 (FCTD)
Summary Under
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
The phrase "misrepresentation that is attributable to neglect" refers to being negligent with respect to one or more aspects of a taxpayer's tax...
Words and Phrases
misrepresentation that is attributable to neglectLocations of other summaries | Wordcount | |
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Tax Topics - Income Tax Act - Section 163 - Subsection 163(2) | 69 |