After the Minister refused to waive interest and penalties in an application based on financial hardship, the matter was referred back to the Minister for redetermination given that the review of CCRA of the financial position of the taxpayer took into account only the interest and penalties owing by him and not the amount of taxes owing, and treated the fair market value of a property as being equal to its purchase price in 1989, without taking into account that there would have been a decline in value subsequent to that date.
Topics and taglines
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
336338
Extra import data
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"field_legacy_header": "<strong><em>Vitellaro v. CCRA</em></strong>, 2005 DTC 5275, 2005 FCA 166",
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