Case Commentary: Onex Corporation v. Canada, 2024 FC 1247 –subsections 220(2.1) and 220(3) of the Income Tax Act Can Grant Relief from Tax Reassessment, Plus Filing Requirements
In August 2024, the Federal Court ("FC") delivered its judgment…
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What to do When CRA Refuses Taxpayer Relief – A Canadian Tax Lawyer’s Case Commentary on Maverick v HMK, 2023 FC 1728
Introduction: The Taxpayer Relief Provisions Subsection 220(3.1) of the Income…
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Barrs v The Queen: A Canadian Tax Lawyer’s Update on Taxpayer Relief Under s.220(3.1)
Federal Court of Appeal ruled that the CRA’s review officer’s…
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Relief for Employee Remittance for Undue Hardship to Employer
Taxpayer relief provisions When a taxpayer fails to comply with…
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Taxpayer Relief Application: Canadian Tax Litigator’s Tax Guidance
A taxpayer applied for judicial review after its taxpayer relief…
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Telfer Decision regarding Interest Relief
In the recent Federal Court of Canada decision in Telfer…
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Taxpayer Relief Provisions Updated
Information Circulars IC00-1R5 Voluntary Disclosures Program and IC07-1 Taxpayer Relief…
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CRA’s approach to Taxpayer Relief for Penalties and Interest Since Bozzer
The Canada Revenue Agency’s Take on Taxpayer Relief for Penalties…
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CRA new rules for Interest Relief based on Bozzer Case
Ten Year Limitation Period for CRA to Waive Penalties and…
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Financial Hardship in Fairness (Taxpayer Relief) Application
Financial Hardship in Fairness (Taxpayer Relief) Application The recent Federal…
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