Assessments of the taxpayer's 1987 and 1988 taxation years was delayed by the Minister because of appeal proceedings of a procedural nature respecting an adverse judicial decision for the taxpayer's 1983 taxation year.
It was not proper for the Minister to refuse to consider the taxpayer's request for waiver of interest that accrued during this delay on the basis that the court proceedings were beyond the control of the Canada Revenue Agency - even under the Minister's own guidelines, matters which were beyond the control of either the taxpayer or the Agency might still entitle the taxpayer to relief from interest. Furthermore, it was not appropriate for the Minister to cease work on the notices of objection for the 1987 and 1988 taxation years pending resolution of the 1983 tax year litigation. The procedure for appeal by the taxpayer in subsection 169(1) did not lessen the obligation of the Minister to assess with "all due dispatch".