Archive for Author: taxlaw

Federal Court Grants Relief to Taxpayer Because CRA’s Processing Delays During Judicial Reviews: A Case Comment on Maloney v. Canada (Attorney General), 2024 FC 1474

Introduction: The CRA’s Taxpayer Relief Program A Canadian taxpayer may face penalties and interest owing to the Canada Revenue Agency (“CRA”) for many reasons, including late filing a return and failing to pay a tax debt on time. Subsection 220(3.1) of the Income Tax Act empowers the Minister of...

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