HealthSmith Medical Inc. v. Canada (Minister of National Revenue), 2005 DTC 5138, 2005 FC 239 -- summary under Subsection 220(3.1)

By services, 28 November, 2015

The Minister had not acted unreasonably in refusing an application for waiver of interest and penalties on the basis of financial hardship, on the basis that the applicant [correct] had ceased operations and therefore collection would not jeopardize the continued operation of a business or the continued employment of employees.

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