The appellant appealed a gross negligence penalty assessed under subsection 163(2) of the Income Tax Act for his 2009 taxation year.
The penalty was based on a false statement claiming a fictitious business loss of $214,176.
The appellant argued he did not know he was signing a tax return and relied on a tax preparer.
The Tax Court of Canada found that the appellant's failure to review the return, despite several warning signs, constituted wilful blindness amounting to gross negligence.
The appeal was dismissed.
