Another precise analysis of the law from Justice Owen, here in the context of a Fiscal Arbitrators-like tax scheme based on a false distinction between a person and his social insurance number. The case analyses the criteria for gross negligence in this context.
The essence of the reasons is that gross negligence involves “a marked and substantial departure from the conduct of a reasonable person in the same circumstances.” (¶¶54 and 63.)
“To the extent that the facts suggest that the Appellant may have been gullible, that is a personal trait that is not material to the determination of gross negligence.” (¶65)
De Gennaro v. The Queen 2016 TCC 108 (Owen, J.)