Précis: Mr. Muir filed his 2005 tax return in 2011 and was assessed penalties and interest. His application to CRA for taxpayer relief was refused and he applied to the Federal Court for judicial review. The taxpayer’s claims that CRA was partially responsible for the delay in processing the return were rejected. Similarly the Court concluded that his argument based on financial hardship was without merit. The application was dismissed with costs of $500 awarded to the Crown.
Muir v. R. - FC: Taxpayer bid for judicial review of taxpayer relief application dismissedREAD MORE »