Précis: The taxpayer applied for relief of late filing penalties for his 2007 to 2011 taxation years based on evidence of depression stemming from the deaths of his wife, brother and sister-in-law. The application was allowed by CRA for the 2007 to 2010 taxation years but denied for 2011. Mr. Lemieux applied to the Federal Court for judicial review. The Court found a contradiction in the record as to whether Mr. Lemieux had submitted medical evidence with respect to 2011; moreover the evidence in dispute had been destroyed by CRA. The Court quashed the decision and remitted it back to CRA for redetermination by another decision-maker. There was no order as to costs.
Lemieux v. R. - FCt: Application for judicial review allowed where underlying CRA record incompleteREAD MORE »