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

a
92
b
44
c
87
d
58
e
43
f
32
g
20
h
15
i
77
j
2
k
3
l
32
m
63
n
29
o
42
p
83
q
3
r
78
s
96
t
48
u
16
v
11
w
24
y
2

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...

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Words and Phrases
misrepresentation that is attributable to neglect
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 163 - Subsection 163(2) possible mistake of law was a defence 69
Tax Topics - Statutory Interpretation - Penal Provisions, Strict Construction penalty provision must be construed strictly 77