Animal Expert Maisonneuve – Federal Court finds that CRA could not be required to accept the taxpayer’s first return for a year after the normal reassessment period

CRA did not receive the taxpayer’s income tax return for its taxation year ending January 31, 2015 and assessed that year in June 2015 based on information in the taxpayer’s GST returns. On two occasions in 2017, the taxpayer attempted to file its 2015 return, but the CRA system did not accept the return and delivered an error message that such return had already been filed (when, in fact, what this was reflecting was that CRA had prepared the equivalent of a return in making its earlier assessment).

After the normal reassessment period had expired, the taxpayer sought an order of mandamus for CRA to accept a late-filed 2015 return.

In dismissing the application, Rochester J found that the Minister was not required to accept the return outside the normal reassessment period and that this did not change because of the misleading CRA error message, and noted that CRA had repeatedly requested that the taxpayer file the 2015 return.

Neal Armstrong. Summary of Animal Expert Maisonneuve Inc. v. Attorney General, 2024 CF 252 under s. 152(3.1).