As result of tax appeal, consequential reassessment was issued for taxpayer’s 2002 taxation year. Taxpayer filed notices of objection out of time but Canada Revenue Agency (CRA) eventually partially allowed objection for 2002 taxation year. CRA partially granted taxpayer’s request for waiver of interest pursuant to s. 220(3.1) of Income Tax Act and cancelled arrears for 2002 taxation year for two years but declined relief for additional eight years and for 2003 taxation year. On taxpayer’s request for reconsideration, CRA granted relief from arrears for three years due to actions of CRA for 2002 and 2003 taxation years but declined additional relief. Taxpayer brought application for judicial review of decision denying additional relief. Application dismissed. CRA employee did not err in making findings of fact about taxpayer’s history of compliance with Act, as he was late in filing his tax returns for two years, which was within taxpayer’s control. CRA employee did not make unreasonable findings of fact that delay was not caused by CRA in responding to taxpayer’s requests. CRA employee gave reasons for her recommendation that no further relief be granted and her factual findings were supported by evidence and were reasonable. There was no basis for judicial intervention.
Jewett v. Canada (Attorney General) (2019), 2019 CarswellNat 376, 2019 FC 200, E. Heneghan J. (F.C.).