Connolly v. Canada (National Revenue), 2019 FCA 161 -- summary under Subsection 204.1(4)

Summary Under
Tax Topics - Income Tax Act - Section 204.1 - Subsection 204.1(4)
CRA internal guidelines on waiving the RRSP over-contribution tax were inherently unreasonable

The taxpayer did not file income tax returns for the 1988 to 2003 taxation years on the basis that as he owed no tax, this was unnecessary. Thus,...

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Words and Phrases
reasonable