Barron v. M.N.R.
T-1068-94
Jerome A.C.J.
29/3/96
6 pp.
Application for judicial review of M.N.R.'s decision refusing applicants' claims for discretionary relief for statute-barred taxation years under Income Tax Act, s. 152(4.2)-Application allowed-Fairness Committee erred in not allowing applicants opportunity to make representations and not making them aware of factors considered by Fairness Committee-Committee also misapplied fairness legislation by holding applicants' request did not fall within intent and guidelines of Bill C18-Applicants would have filed amended 1985 tax returns within three-year time period were it not for Minister's erroneous audit-Income Tax Act, S.C. 1970-71-72, c. 63, s. 152(4.2) (as enacted by S.C. 1991, c. 49, s. 124(1).
You are being directed to the most recent version of the statute which may not be the version considered at the time of the judgment.