Burzuk v. The King
The Tax Court dismissed an appeal from subsection 163(2) gross negligence penalties arising from false T1 adjustment requests and loss carryback claims.
- Income tax act subsection 163(2) gross negligence penalties
- False statements in amended tax return
- Wilful blindness
- Gross negligence
- Penalty calculation under subsection 163(2)
- Income-tax-act