Chen – Federal Court accepts CRA suggestion of filing a T1135 with estimates to avoid late-filing penalty

After finding that it was reasonable for CRA to decline penalty relief to the taxpayer for filing a T1135 form seven weeks late (along with her regular return, which did not attract a penalty because there was no tax owing) given that she had done the same thing a year previously, McVeigh J turned to one of the taxpayer’s excuses, which was that she had been in another city from February to May 2016, and essentially accepted CRA’s comment that the taxpayer “could have instead filed an estimated 2015 Form T1135 and then amended it once she had her documents.”

Neal Armstrong. Summary of Chen v. Canada (Attorney General), 2019 FC 1435 under s. 220(3.1).