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  • Acts by agents and trustees

    Generally, the law makes taxpayers responsible for the acts of their agents, and for the acts of trustees when they are a beneficiary of a trust. Accordingly, fraud or evasion on the part of an agent or trustee that results in a shortfall of tax is treated in the same way as fraud or evasion on the part of the taxpayer for the purposes of the Commissioner’s powers in amending a tax assessment.

      Last modified: 17 May 2018QC 41185