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The taxpayer relief provisions give the Canada Revenue Agency (CRA) discretion to refund or reduce the amount owed beyond the normal three-year period if the request had been made on time, and provided that the necessary assessment is correct in law and has not already been allowed. [49] Unfortunately, the CRA did not expressly inform the Appellant that the normal reassessment period had expired and that her requests for adjustments would be considered as a taxpayer relief request under paragraph 152(4.2)(a) of the Act. [50] As outlined in the procedural history above, the Appellant did not explicitly make such a request. [51] However, to be fair to the Respondent, the shift allowed the Minister to reconsider the Appellant’s adjustment requests and ultimately issue reassessments that otherwise would have been prohibited under the Act. [52] The following reassessments were therefore issued further to the exercise of discretion under paragraph 152(4.2)(a), after the March 5, 2015 normal reassessment deadline expired: Reassessment #3, issued on September 6, 2019; [39] Reassessment #4, issued on February 10, 2020; [40] and Reassessment #5, issued on September 21, 2020. [41] [53] The three-year normal reassessment period did not restart with each subsequent reassessment. ... It is not clear why the CRA considered the February 8, 2021 letter as a separate objection in light of the entire chain of communication and the contents of the letter. [26] Tax Court of Canada Certificate of Service, Court file. [27] Appellant’s correspondence dated January 26, 2022, Court file. [28] Order dated August 28, 2023. [29] Since the substantive issue regarding the correctness of the assessment was not properly at issue in these motions, I did not consider the Appellant’s arguments and evidence in support of her claim for further reductions to her taxable income for 2011. [30] Respondent’s Notice of Motion, dated November 17, 2021. ...

In this case, having considered it, I do not think it forms a basis or provides a basis for overlooking the otherwise appropriate costs award. ... This is concerning, but in the circumstances it was not considered in fixing costs, nor do I weigh it in my application of Rule 152. ...

Justice Sheridan reviewed the jurisprudence and considered the facts particular to each appellant. ... In my view, the Supreme Court did not decide Williams, supra, for the purpose of avoiding what – in ordinary language – could be considered an inequitable result. ... I have considered each factor and the circumstances relevant to each of those Appellants. ...

The witness referred to clause 1 and said that the owner-operators were considered to be employees and were covered by the agreement. ... She considered herself a sub-contractor. She admitted that the reporting of GST was one of her responsibilities. ... He considered them to be the owners. His terms with the company did not change. ...

No. 169, 1998 D.T.C. 6169, the Federal Court of Appeal considered the application of sections 118.3(1)(a) and 118.4 of the Act. ...

No. 528, the Federal Court of Appeal affirmed the Tax Court’s decision that the relevant connecting factors to be considered respecting employment income are:             (1)     residence of employer;             (2)     residence of employee;             (3)     where the work was performed;             (4)     where the employee was paid; and   (5)               the nature of the services performed or the special circumstances in which they were performed.   ...

It seems to me that both routes could be considered normal routes (given the large volumes of traffic on each route). ...

  [17]         Finally, I would comment that at the hearing I asked the parties to address whether the notice of objection should be considered as an application to extend time ...

He knew that the remittances could be made at a financial institution but considered payment to a financial institution as costly and unnecessary. ...

The Appellant and his son Samuel considered expanding the lending activity by contacting two other lawyers believed to be sources of potential mortgage loans. ...