INCOME TAX
Penalties
Judicial review of denial of request for cancellation, waiver of penalties, arrears interest, instalment interest (fairness request) with respect to personal income tax, goods and services tax, payroll deductions pursuant to Income Tax Act, s. 220(3.1)—Conclusion monthly family cash surplus in second fairness report unjustified—Decision regarding economic hardship unreasonable—Application allowed— Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, s. 220(3.1) (as enacted by S.C. 1994, c. 7, Sch. II, s. 181; Sch. VIII, s. 127).
Ross v. Canada (Customs and Revenue Agency) (T‑812‑04, 2006 FC 294, Blais J., judgment dated 7/3/06, 10 pp.)
You are being directed to the most recent version of the statute which may not be the version considered at the time of the judgment.