Miller v. Canada(Customs & Revenue Agency), 2004 DTC 6057, 2004 FC 46 -- summary under Subsection 220(3.1)

The Minister's decision not to waive penalties for the late filing of a return was remitted for redetermination given that such decision did not appear to take into account various relevant factors including the assertion of the taxpayer (corroborated by her accountant) that the return had been prepared and mailed on time, the indication on the return that it was prepared before the filing date, and her good compliance history up until the time in question when she was under serious emotional and mental distress.