Précis: The Applicant, Donald Cooley and Tradelink Stucco & Construction Inc., applied for both income tax relief (penalties and interest) in connection with its 2004 and 2005 taxation years as well as payroll and GST/HST relief (penalties and interest) for the 2009-2014 tax years. Both applications were denied in two letters and the Applicant moved for judicial review. The Court treated the two letters as one decision. The requests for relief were premised on financial distress. In denying the relief sought CRA concluded that there was not sufficient evidence of distress and that the Applicant’s directors did not exercise the reasonable care expected to ensure proper filing and remittances.
Coley v. R. - FC: Judicial review application for taxpayer relief dismissed - CRA decision not unreasonableREAD MORE »