Tax judge upholds gross negligence penalties for woman who claimed casino dinners as business expenses

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Tax judge upholds gross negligence penalties for woman who claimed casino dinners as business expenses
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Jamie Golombek: Woman also made up expenses and altered receipts to increase the amount, judge said

Meals and entertainment

The taxpayer challenged the CRA’s methodology, saying that the CRA should have examined each individual meal claim for 2011 and not simply allowed merely the same 58 per cent used for her 2010 claim. Among the meals claimed in 2011, there were a total of 36 meals at the Palette Dining Lounge and Breeze Restaurant, both restaurants at the MGM Grand casino, located in Detroit, across the river from Windsor. After examining the receipts, the judge felt that “they were all or mostly personal meals of the and her husband.”In each of 2010 and 2011, the taxpayer claimed wage expenses of $38,500.

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