Précis: The taxpayer applied in the Tax Court for a Rule 58(1) application to determine whether penalties attributable to neglect, carelessness or wilful default were applicable in his tax appeal. Owen J. of the Tax Court refused the application on the basis that the matter was best determined at trial. The taxpayer appealed to the Federal Court of Appeal which dismissed the appeal from the bench, with costs, finding no reversible error in the decision of Justice Owen.
Paletta v. R. - FCA: Appeal from refusal to permit a Rule 58(1) hearing on penalties dismissed from BenchREAD MORE »