Tax Court Upholds Penalties Imposed For False Statements
By EsqSocial Corporation 20/03/14
In Morton v. The Queen (2014 TCC 72), the Tax Court of Canada upheld penalties imposed by the Minister of National Revenue (the “Minister”) under subsection 163(2) of the Income Tax Act (Canada) (the “Act””) despite novel arguments by the taxpayer to...
By: Dentons