Précis: This case dealt with Ms. Almadhoun’s claim for the Canada Child Tax Benefit (CCTB). She was unsuccessful before the Tax Court and appealed to the Federal Court of Appeal. The Crown filed a cross-appeal seeking to strike a portion of the Tax Court judgment that referred the matter back to the Minister so that “taxpayer relief in the form of a waiver of any applicable interest and penalties under the Act and also a remission of taxes pursuant to the Financial Administration Act” may be “seriously consider[ed]”. The Court of Appeal dismissed the appeal but allowed the cross-appeal on the basis that such obiter comments should not form part of the Tax Court’s actual judgment. There was no order as to costs.
Almadhoun v. R. – FCA: Cross-appeal allowed striking Tax Court Judge’s obiter comments from actual JudgmentREAD MORE »