When isn’t Negligence Gross? Struggles with the Standard of Care (2014)

CRA auditors regularly assess gross negligence penalties. The concept of gross negligence is discussed from a historical perspective and in relation to 2014 CRA audit policies. The paper further discusses negligence in tax law, and the standard of care required by taxpayers when preparing and filing their tax returns and the onus of proof the CRA must meet when assessing gross negligence penalties.