The appellant appealed reassessments for the 2013 and 2014 taxation years made after the normal reassessment period.
The Minister added amounts to the appellant's income as shareholder benefits for personal expenses paid by his corporation.
The appellant argued he relied on his accountant to separate personal and business expenses.
The Tax Court of Canada dismissed the appeal, finding the appellant made a misrepresentation attributable to neglect or carelessness by failing to review his tax returns and notice the excessive expenses claimed.
