Précis: The taxpayer was a slot machine attendant. He was assessed for his share of pooled tips and the Minister imposed gross negligence penalties. The taxpayer argued in the Tax Court that the amount was a non-taxable windfall. He was unsuccessful in the Tax Court and appealed to the Federal Court of Appeal. The Court of Appeal dismissed the appeal from the bench, with costs.
Xia v. R. – FCA: Pooled tips were not a non-taxable windfall to slot machine attendant – gross negligence penalties sustainedREAD MORE »