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CRA’s decision on relief from filing deadlines ‘unreasonable and incorrect’, court rules

Friday, July 27, 2018 @ 9:53 AM | By Amanda Jerome

In a 2-1 decision, the Federal Court of Appeal has allowed the appeal of a private corporation seeking relief from a filing requirement under the Income Tax Act. The dissent, written by Justice David Stratas, was critical of the Minister of National Revenue’s failure to interpret the Act and that, as an independent reviewer, the judge is not the minister’s “adviser, thinker, or ghostwriter.”

In Binder Capital Corp. (subnom. Bonnybrook Industrial Park Development Co. Ltd.) v. Canada (National Revenue) 2018 FCA 136, the court heard that...