Précis: Mr. Mpamugo was convicted and imprisoned for several years for running a fraudulent scheme to permit non-students to obtain student loans. CRA reassessed him in connection with the scheme for $6.8 million over the period from 1998 to 1999. He filed appeals with the Tax Court. CRA moved to dismiss the appeals on the basis that no notices of objection had ever been filed. Mr. Mpamugo moved to quash his own appeals on the basis that he had never received the notices of reassessment.
Mpamugo v. R. - TCC: Fraudster’s claim that he never received reassessments for $6.8M rejectedREAD MORE »