Kotel v. Canada (Attorney General), 2013 DTC 5166 [at at 6421], 2013 FC 1015 -- summary under Subsection 220(3.1)

By services, 28 November, 2015

McVeigh found that it was reasonable for the Minister find that the taxpayer did not have financial hardship. His net worth was $295,000 (including a rental property), and his wife had income. The taxpayer was clearly able to afford basic necessities, which is incompatible with a finding of financial hardship. The taxpayer's children were in university, but university is not a basic necessity.

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reasonable assets and income, therefore no financial hardship
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
336354
Extra import data
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