The Guindon decision noted (at para. 90) that the Minister’s factum suggested that the taxpayer relief provisions of s. 220(3.1) could be available to an individual assessed with a civil penalty. What impact does this have on the circumstances where a person who has engaged in culpable conduct is eligible for relief?
Before indicating that the position in IC07-1, paras. 37-38 - respecting relief from gross negligence penalties being available only in exceptional circumstances - would also apply to culpable conduct penalties, CRA stated:
CRA policies and procedures have not changed in light of the Guindon SCC decision. The taxpayer relief provisions of subsection 220(3.1) could be available to an individual assessed a civil penalty…including a third-party penalty.