Income Tax
Practice
Interest relief—Whether delay in assessing notices of objection warranting relief under Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, s. 220(3.1) (waiver of penalty or interest)—Delay herein result of notices of objection being held in abeyance at suggestion of Minister pending outcome in other case presenting similarities—Unfair to impose all interest on applicant, who was not before Tax Court even if warned of continuance of interest during delay—Application allowed.
Telfer v. Canada (Revenue Agency) (T-1185-07, 2008 FC 218, Frenette D.J., judgment dated February 20, 2008, 9 pp.)
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