Bozzer v. Canada, 2010 DTC 5025 [at at 6612], 2010 FC 139, rev'd 2011 DTC 5106 [at 5922], 2011 FCA 186 -- summary under Subsection 220(3.1)

The taxpayer argued that the 10-year limitation period in s. 220(3.1) commences with each year in which interest accrues, rather than the year of assessment giving rise to the interest (and therefore that the Minister can always forgive the last ten years of interest, regardless of the time since the assessment year). Shore J. rejected the argument, as it was inconsistent with the Court of Appeal's analysis in Montgomery of the meaning of "taxation year" in s. 127(5). It was irrelevant that s. 127(5) had since been repealed.