Ford v. R. - TCC: Judicial review of taxpayer relief application denied

Ford v. R. - TCC:  Judicial review of taxpayer relief application denied

http://decisions.fct-cf.gc.ca/fc-cf/decisions/en/item/119821/index.do

Ford v. Canada (Attorney General) (September 10, 2015 – 2015 FC 1057, St-Louis J.).

Précis:   This case arose out of a voluntary disclosure that Mr. Ford made in 2003 in respect of his 2000, 2001 and 2002 taxation years.  CRA asked for backup documentation which was never provided.  He applied for taxpayer relief in 2010 and he was again asked for backup documentation which he did not provide.  His request was denied and he applied for second level relief in 2012.  He did provide some documentation with that application.  In 2014 his application for second level relief was denied and he applied to the Federal Court for judicial review.

The Federal Court concluded that the Minister’s decision was reasonable and dismissed the application, with costs.

Decision:  This was a fairly straight forward case of a taxpayer failing to provide information to support his relief application despite being asked for the information for many years:

[58]           The issue of his alleged residency in the United States until June 2001 was brought up for the first time in April 2007, and was examined as part of the request for adjustment. However, it remained unsubstantiated, and it was thus reasonable for the Minister’s delegate to deny relief.

[59]           Mr. Ford ultimately included a few documents and pieces of information in support of his second level relief application, but did so leaving out the bulk of the requested information, the nature and context of the expenses.

[60]           Thus, I am satisfied Mr. Ford’s application for second level relief amounts to an objection to or an appeal of the CRA’s reassessment, contrary to the guidance of paragraph 73 of the Information Circular, and that the Minister’s delegate’s decision is reasonable as it forms part of the possible outcomes given the facts and the law.

It was therefore no surprise that the application was dismissed with costs.