Yetunde Elizabeth Akinyinka

The appellant appealed decisions determining he was not in pensionable or insurable employment during a period when his work permit had expired.

The appellant had instructed his immigration counsel to renew the permit, but counsel failed to do so.

The Tax Court of Canada allowed the appeals, applying the safe harbour from Still v M.N.R. The Court found the appellant believed in good faith that he was working in Canada lawfully, as he had instructed counsel, followed up, and received no indication to the contrary.

The appellant appealed a reassessment made beyond the normal reassessment period for the 2016 taxation year, which added $133,187 to his income from an unreported real estate sale and unexplained bank deposits.

The Tax Court found that the appellant made misrepresentations attributable to neglect, carelessness, or wilful default, allowing the Minister to reassess beyond the normal period.

However, the Court allowed the appeal in part, finding that the Minister's bank deposit analysis included $19,132 in deposits that should have been excluded.

The reassessment was referred back to the Minister to reduce the income inclusion by $19,132.