Schwartz – Quebec Court of Appeal indicates that the Court of Quebec lacked the jurisdiction to cancel interest attributable to its own delays

A Court of Quebec judge cancelled part of the interest included in the ARQ assessment attributable to a delay in the hearing due to the illness of the judge and counsel for the ARQ. The Court of Appeal found that the Court of Quebec lacked the jurisdiction to do so, and that a taxpayer who wished to have interest cancelled should consider submitting an application to the Minister of Revenue for waiver (which, if declined, might then potentially be subject to a judicial review application in the Superior Court).

Neal Armstrong. Summary of Agence du revenu du Québec v. Schwartz, 2019 QCCA 2068 under s. 220(3.1).