CRA states that it applies the same (exceptional circumstances) policy to relief of penalties for culpable conduct as for gross negligence

Guindon noted 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. 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 (which were at issue in Guindon), 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.

Neal Armstrong. Summary of May 2016 Alberta CPA Roundtable, Q.13 under s. 220(3.1).