Conrad Black, left, and David Radler. (QMI Agency files)

TORONTO — Conrad Black's former business partner could be facing $10 million in tax penalties as the Canada Revenue Agency eyes cash he allegedly pocketed in non-compete fees but never reported as income, QMI Agency has learned.

David Radler received fees of $6.5 million in 2000 and another $3.9 million and $445,797 in 2001, tax court documents allege as part of the CRA's attempt to reassess Black's former right-hand man's taxes for 2000 through 2003.

The CRA alleges Radler should add $2.089 million in 2002 and $1.96 million in 2003 as a taxable benefit for his personal use of a company plane.