Penalty standard: removal of 'without reasonable cause' from income tax section alters fault threshold for penalties. The amendment omits the phrase 'without reasonable cause' from section 273 of the Income-tax Act, removing that qualifying language from the statutory penalty provision and thereby altering the provision's text that previously conditioned penalties on the existence of reasonable cause.
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Provisions expressly mentioned in the judgment/order text.
Penalty standard: removal of 'without reasonable cause' from income tax section alters fault threshold for penalties.
The amendment omits the phrase "without reasonable cause" from section 273 of the Income-tax Act, removing that qualifying language from the statutory penalty provision and thereby altering the provision's text that previously conditioned penalties on the existence of reasonable cause.
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