CRA states that it applies the same (exceptional circumstances) policy to relief of penalties for culpable conduct as for gross negligence
7 February 2017 - 11:47pm
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).