Archive for Month: July

Couple sitting at desk with coffee, calculator and paperwork discussing taxes

Federal Court of Appeal Overturns Tax Court’s Decision and Vacates Gross-Negligence Penalties because the Canada Revenue Agency’s Evidence was Exclusively About the Taxpayer’s Spouse: Khanna v The Queen, 2022 FCA 84 – A Canadian Tax Lawyer’s Analysis

Penalties Canada’s tax statutes contain various penalties that seek to curb non-compliance. A gross-negligence penalty aims to punish a taxpayer whose conduct “involves a high degree of negligence tantamount to intentional acting, an indifference as to whether the law is complied with or not”: Venne v R., 84 DTC...

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