Laflamme v. Canada (National Revenue), 2010 DTC 5070 [at at 6794], 2008 FC 1403 -- summary under Subsection 220(3.1)

The taxpayer lost three family members, including her husband, in the course of a few years, her tax accountant died of cancer, her son became suicidal, and she fell into a depression for which she received psychiatric treatment. Consequently, the taxpayer did not file tax returns from 2003 to 2005. The Minister did not waive interest or late penalties, on the grounds that the taxpayer "failed to act quickly to remedy the delay" in payment. Frenette J. reversed the Minister's decision and granted relief.