In Lewis v The King , 2024 TCC 12 7, the Tax Court of Canada examined whether a taxpayer's 2012 and 2013 tax returns contained misrepresentations attributable to neglect under subparagraph 152 (4) (a) ...
The CRA can reassess a taxpayer beyond the normal reassessment period if tax return misrepresentations are due to carelessness, neglect or willful default ...