The appellant appealed the Minister's arbitrary assessments for the 2011, 2012, and 2013 taxation years, which were issued after he failed to file tax returns.
He challenged the denial of disability tax credits, the imposition of late filing penalties and arrears interest, and the disallowance of employment expenses.
The Tax Court of Canada dismissed the appeal, finding no evidence to support the disability tax credit claim, no valid due diligence defence for failing to file returns, and insufficient, unreliable evidence to substantiate the claimed employment expenses.
