INCOME TAX |
Penalties |
Rahey v. M.N.R.
T-2208-03
2005 FC 86, Phelan J.
20/1/05
6 pp.
Judicial review of respondent's decision dismissing applicants' request for relief from interest, penalties-- Applicants assured by officials of respondent that did not have to pay taxes while waiting for reassessment, but interest would accumulate--Nothing said about penalties--Respondent's refusal to grant relief not considering issue of whether penalties justified--Having warned applicants that consequences of failure to pay was accrual of interest, no basis for assessing penalties--Respondent's decision re: relief for penalties unjustified--Application allowed in part.
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