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ARTICLE · 09 JUNE 2023

Taxpayer Successfully Appeals Gross Negligence Penalties

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The Tax Court of Canada has found that an international businessman who hired lawyers and accountants to organize his financial affairs was not liable for tax penalties assessed against him.

CanadaTax
John Agioritis
John Agioritis
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This article was prepared with the assistance of summer student Cole Shrimpton.

The Tax Court of Canada has found that an international businessman who hired lawyers and accountants to organize his financial affairs was not liable for tax penalties assessed against him.

Goldhar v The King, 2023 TCC 30 ("Goldhar") concerns David Goldhar ("Goldhar"), an individual who successfully appealed Notices of Reassessment from the Minister of National Revenue (the "Minister") for the 2008–2011 taxation years.

Background and appeal

Goldhar used complex corporate structures for his businesses, which included corporations and partnerships in Canada, the British Virgin Islands and Hong Kong.

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