Federal Court

Personal lack of connection to affected community ameliorated by counsel’s efforts and experience

Civil Practice and Procedure - Class and Representative Proceedings - Class proceedings legislation

Delay allowed more interest to be added to tax debt, which was purely choice made by taxpayer

Tax - Income Tax - Administration and enforcement

Minister should not be able to use taxation year as error that undermined validity of reassessment

Tax - Income Tax - Administration and enforcement

Financial hardship was not relevant to question of whether there was disability

Pensions - Federal and Provincial Pension Plans - Federal pension plans

There was no obligation on CRA to demonstrate that taxpayer had received mail

Tax - Income Tax - Non-residents

Taxpayer did not provide adequate records to substantiate business income

Tax - Income Tax - Administration and enforcement