The appellant appealed reassessments for her 2012 and 2013 taxation years that were issued beyond the normal reassessment period.
The Minister alleged the appellant made misrepresentations attributable to neglect by claiming disallowed rental, employment, and charitable expenses prepared by a third-party tax preparer.
The Tax Court found that the appellant's failure to review her tax returns before signing constituted neglect, validating the reassessments beyond the normal period.
However, based on concessions by the Minister regarding the charitable donations and certain rental expenses, the appeals were allowed and referred back for reconsideration.
