The appellant appealed reassessments made by the Minister of National Revenue for the 2007, 2008, and 2009 taxation years, which included unreported income and assessed gross negligence penalties.
The appellant argued that the amounts received from a business associate were reimbursements for credit card expenses, not income from his role in a non-profit foundation.
The Tax Court of Canada dismissed the appeal, finding the appellant's testimony lacked credibility and was contradicted by documentary evidence.
The Court upheld the reassessments beyond the normal period, the inclusion of the amounts as income from an office, and the gross negligence penalties.
