There was no obligation on CRA to demonstrate that taxpayer had received mail

Taxpayer opened Tax-Free Savings Account (TFSA) in 2009 and made contributions to account between 2009 and 2016. Canada Revenue Agency (CRA) sent taxpayer letters for 2010, 2011 and 2012 taxation years to inform her that she may have to pay tax on her contributions to her TFSA made while she was non-resident of Canada. By 2011, taxpayer was no longer able to receive mail at address to which CRA sent letters. Taxpayer only became aware of excess tax issue after June 30, 2017. Taxpayer made request for relief from non-resident and excess contribution tax and CRA denied request. Taxpayer requested second review and CRA also denied this request. Taxpayer applied for judicial review. Application dismissed. Arguments that there was no obligation on CRA to demonstrate that taxpayer had received mail and that internal policy manual in respect of waivers provided that reasonable error did not in and off itself include getting poor advice from financial institutions or misreading notices of CRA were accepted. In light of existing case law and internal policy manual, CRA’s decision not to waive tax was reasonable.

Jiang v. Canada (Attorney General) (2019), 2019 CarswellNat 2078, 2019 CarswellNat 2347, 2019 FC 629, 2019 CF 629, Douglas R. Campbell J. (F.C.).

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