What is the test for grossly negligent conduct in a tax accountant's conduct?
Canada (Federal), Canada
The following excerpt is from Tomlinson v. The Queen, 2016 TCC 246 (CanLII):
Certain factors should be utilized to assess whether conduct is grossly negligent. These were laid down in DeCosta v. The Queen, 2005 TCC 545, at paragraph 11 as: a) the magnitude of the omission in relation to the income declared, b) the opportunity the taxpayer had to detect the error, c) the taxpayer’s education and apparent intelligence, d) genuine effort to comply.
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