Published: March 18, 2020
Last Updated: April 10, 2020
Financial Hardship in Fairness (Taxpayer Relief) Application
The recent Federal Court of Appeal judicial review decision in Jerry Ross v. Canada Customs and Revenue Agency found that the financial hardship of a taxpayer must be properly evaluated by the Canada Revenue Agency (the Canadian income tax department) in making a “fairness” determination to cancel income tax interest and penalties.
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