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Is a Taxpayer Grossly Negligent?

This article summarizes key principles, concepts, and considerations relating to gross negligence in the context of subsection 163(2) of the Income Tax Act  (“ITA”): False statements or omissions.

Click here to jump immediately to Tax Foresight's Gross Negligence Case Finder, search through over 480 cases dealing with subsection 163(2) and alter the results by outcome, court, year, factors relating to the taxpayer, tax preparer, tax return, and more.

Access Tax Foresight's Gross Negligence Classier  for assistance in determining whether, on the specific facts of your client's situation, there have been circumstances amounting to gross negligence within the meaning of subsection 163(2).

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