INCOME TAX
Practice
Judicial review of Minister of National Revenue's reconsidered second denial of applicant's application under Income Tax Act, s. 220(3.1) to have interest charges on father's estate cancelled for relevant taxation years—Applicant's deceased father incurring significant tax debt during lifetime consisting mostly of interest—When Minister receiving "fairness request" under Act, s. 220(3.1), appropriate frame of reference in analyzing request is circumstances of estate as taxpayer, not circumstances of estate's beneficiaries—At second level of review, Minister literally transposed first decision quashed by Federal Court into own decision—Similarity in content, wording, between decision, previous decision quashed by Federal Court disturbing—Applicant entitled to expect second decision reached with open mind, based on fresh assessment of case, merits— Second decision unreasonable—Application allowed.
Dobson Estate v. Canada (Attorney General) (T‑1559‑05, 2007 FC 565, de Montigny J., order dated 29/5/07, 14 pp.)