Moore v. The Queen, 2019 TCC 141
| Jurisdiction | Federal Jurisdiction (Canada) |
| Citation | 2019 TCC 141 |
| Court | Tax Court (Canada) |
| Date | 26 June 2019 |
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2 practice notes
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Sharma v. Canada (National Revenue), 2021 FC 1469
...Applicant had time to make alternative arrangements to fulfil his tax filing requirement. [25] The Applicant relies on Moore v the Queen, 2019 TCC 141 [Moore] which granted an appeal by the taxpayer from an assessment of a late filing penalty. The taxpayer was also assessed the maximum pena......
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Taxpayer Relief T1135
...and otherwise compliant behavior, are circumstances that could allow for a successful use of this defence. Footnotes Moore v. The Queen, 2019 TCC 141 Which include corporations, individuals, as well as certain partnerships or About BLG The content of this article is intended to provide a ge......
1 cases
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Sharma v. Canada (National Revenue), 2021 FC 1469
...Applicant had time to make alternative arrangements to fulfil his tax filing requirement. [25] The Applicant relies on Moore v the Queen, 2019 TCC 141 [Moore] which granted an appeal by the taxpayer from an assessment of a late filing penalty. The taxpayer was also assessed the maximum pena......
1 firm's commentaries
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Taxpayer Relief T1135
...and otherwise compliant behavior, are circumstances that could allow for a successful use of this defence. Footnotes Moore v. The Queen, 2019 TCC 141 Which include corporations, individuals, as well as certain partnerships or About BLG The content of this article is intended to provide a ge......