Précis: Mr. Deschesnes received disability benefits from Great West Life Insurance Company (“Great West”) in 2012 as well as from the Régie des rentes du Québec (RRQ). During 2012 RRQ reimbursed Great West $12,947.58 for an overpayment it had made to Mr. Deschesnes. Part of the dispute turned on whether that amount was taxable in the hands of Mr. Deschesnes. The second amount in dispute was $5,352.60 representing cheques that Mr. Deschesnes received from RRQ in 2012 but did not cash in that year. Finally there were late filing penalties of $73.35 at issue.
Deschesnes v. R. - TCC: No penalty for late filing disability paymentsREAD MORE »