Précis: The only point at issue in this appeal was whether CRA was entitled to impose penalties for a failure to file T4 slips for workers found to be employees in separate Tax Court proceedings. The Court concluded that the penalties (imposed under the Income Tax Act) were justified and dismissed the taxpayer’s appeal. There was no costs order as this was an informal procedure appeal
7547978 Canada Inc. v. R. - TCC: Penalties sustained for failure to file T4s for employeesREAD MORE »