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2013-05-16

Tax Court Condemns CRA - Hansen

2013 TCC 142 · Tax Court of Canada

Originally published on IncomeTaxAct.ca on 16 May 2013. The law may have changed since; check the current text in the tax wiki.

Text

Hansen v The Queen, 2013 TCC 142

The Taxpayer was reassessed by the CRA in circumstances where an objection, filed in time, would have (perhaps substantially) reduced the liability.

The actions of the CRA auditor and the inactions of the CRA were condemned by Justice Hershfield. Specifically, the Court:

  1. Found it regrettable that the Minister denied a request by the Taxpayer to exercise discretionary powers the Minister has, and stated that “I will not re-iterate my concerns that as a matter of legal construction of the Act such rejection may not accord with Parliament’s purpose for giving her such powers”.

  2. Condemned auditors who ignored a taxpayer’s request for a meeting, and a process that does not follow up on a complaint

  3. expressed regret that simple, general, concepts of “fairness” have lost a place in the system.