Krenbrink v. R. – FCA: Carelessness and negligence not alternative arguments for subsection 152(9) rulePlus >
Klemen v. R. – TCC: Taxpayer largely successful in dispute over transfer of equipment to related companiesPlus >
Vine Estate v. R. – TCC: Failure to report recapture permitted Minister to reassess statute-barred yearPlus >
Cléroux v. R. – TCC: Shareholder negligent in not reporting taxable benefit – taxation year not statute-barredPlus >
Vachon v. R. – TCC: Taxpayer relying upon corrupt tax preparer not subject to penaltiesPlus >
Krenbrink Estate c. R. – TCC: Failure to disclose value of RRIF attributable to negligence – year not statute-barredPlus >