Bowker v. The Queen, 2021 TCC 14
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Tax Court (Canada) |
| Citation | 2021 TCC 14 |
| Date | 02 March 2021 |
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3 practice notes
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Canada v. Bowker, 2023 FCA 133
...THE KING Appellant and MARGO DIANNE BOWKER Respondent REASONS FOR JUDGMENT PELLETIER J.A. I. Introduction [1] In reasons reported as 2021 TCC 14, the Tax Court of Canada allowed the respondent Ms. Margo Dianne Bowker’s appeal from the Minister of National Revenue’s assessment ......
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Bowker v. The Queen, 2022 TCC 43
...Legacy Tax + Trust Lawyers For the Respondent: François Daigle Deputy Attorney General of Canada Ottawa, Canada [1] Bowker v. The Queen, 2021 TCC 14 at para 2 [Bowker]. [2] Ibid at para 4. [3] Income Tax Act , RSC 1985, c 1 (5 th Supp) [ITA]. [4] Bowker, supra note 1 at para 5. [5] Bowker......
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Tax Court: No Penalty For Tax Return Filed Without Person's Knowledge
...tax auditors have historically applied gross-negligence penalties without sufficient evidence of gross negligence. Bowker v The Queen, 2021 TCC 14, serves as yet another example of this After analyzing the legislation and jurisprudence concerning gross-negligence penalties, this article exa......
2 cases
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Canada v. Bowker, 2023 FCA 133
...THE KING Appellant and MARGO DIANNE BOWKER Respondent REASONS FOR JUDGMENT PELLETIER J.A. I. Introduction [1] In reasons reported as 2021 TCC 14, the Tax Court of Canada allowed the respondent Ms. Margo Dianne Bowker’s appeal from the Minister of National Revenue’s assessment ......
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Bowker v. The Queen, 2022 TCC 43
...Legacy Tax + Trust Lawyers For the Respondent: François Daigle Deputy Attorney General of Canada Ottawa, Canada [1] Bowker v. The Queen, 2021 TCC 14 at para 2 [Bowker]. [2] Ibid at para 4. [3] Income Tax Act , RSC 1985, c 1 (5 th Supp) [ITA]. [4] Bowker, supra note 1 at para 5. [5] Bowker......
1 firm's commentaries
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Tax Court: No Penalty For Tax Return Filed Without Person's Knowledge
...tax auditors have historically applied gross-negligence penalties without sufficient evidence of gross negligence. Bowker v The Queen, 2021 TCC 14, serves as yet another example of this After analyzing the legislation and jurisprudence concerning gross-negligence penalties, this article exa......