Federal Appeal


Tax

Income tax

Administration and enforcement

Not apparent from transcript or recording that judge demonstrated bias or hostility towards taxpayers

Bias. Taxpayers unsuccessfully appealed against reassessments made under Income Tax Act for 2010, 2011, 2012 and 2013 taxation years to add business income and automobile benefits. Judge maintained penalties imposed on taxpayers under s. 163(2) of Act. Taxpayers appealed. Appeal dismissed. Reasonable and well-informed person could not conclude that judge failed to act impartially and fairly. It was not apparent from transcript or recording that judge demonstrated bias or hostility towards taxpayers. Judge explained court rules and evidence rules to taxpayers’ representative and ensured that taxpayers could present their evidence by extending hearing to next day. It was open to judge to assess evidence as he did.

Cyr c. Canada (2019), 2019 CarswellNat 166, 2019 CAF 14, Gauthier J.A., Richard Boivin J.A., and Gleason J.A. (F.C.A.); affirmed (2018), 2018 CarswellNat 3, 2018 CarswellNat 381, 2018 TCC 4, 2018 CCI 4, Alain Tardif J. (T.C.C. [Informal Procedure]).

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