On this point, it is helpful to cite a passage from the decision in Venne v. Canada, 84 D.T.C. 6247 (F.C.T.D.), in which Strayer J. wrote: "Gross negligence" must be taken to involve greater neglect than simply a failure to use reasonable care. It must involve a high degree of negligence tantamount to intentional acting, an indifference as to whether the law is complied with or not.
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