Précis: The taxpayer had participated in the infamous Klotz art flip program and ended up owing over $100,000 in back taxes. His application for taxpayer relief was allowed only to the extent of some interest relief and he applied to the Federal Court for judicial review. On the review it appeared that on a second level review the officer relied in part on without prejudice settlement offers that the taxpayer had rejected. The application was allowed because the Court held that this amounted to a breach of the rules of procedural fairness.
Morrison v. R. - FCt: Judicial review of taxpayer relief application allowed - lack of procedural fairnessREAD MORE »