The appellant appealed the Minister's reassessments of her 2006 to 2014 taxation years, which reversed RRSP deductions claimed.
The reassessments for 2007 to 2013 were raised beyond the normal reassessment period.
The Minister argued the appellant made misrepresentations attributable to neglect or carelessness by claiming deductions against non-existent unused RRSP contributions, stemming from a misstatement in her 2005 return.
The Tax Court found the appellant made misrepresentations attributable to neglect or carelessness, allowing the Minister to reassess beyond the normal period under subparagraph 152(4)(a)(i) of the Income Tax Act.
The appeal was dismissed without costs.
