Foolish claims for non-existent deductions

The taxpayer made claims for expenses on his tax return.  When asked, he was unable to provide supporting documentation.  The CRA imposed the strictest of penalties and interest and the taxpayer appealed.  The taxpayer was still unable to provide supporting documentation, so the courts determined it constituted reckless behaviour and wilful blindness.  As such, in addition to the appeal being dismissed, all penalties and interest remained in place, AND he was fined $5,000 for court costs.