Federal Court

Taxpayer failed to declare that he had common law spouse

Tax - Income tax - Other income

Reasonable for CRA not to grant waiver of penalty for late filing of same form two years in row

Tax - Income tax - Administration and enforcement

Fraud alone wasn’t sufficient to make it unreasonable to deny relief

Tax - Income tax - Administration and enforcement

No basis that plaintiff’s decisions about presence of senior legal counsel were unreasonable

Intellectual Property - Trademarks - Infringement

No basis to conclude decision was outside range of possible, acceptable outcomes

Pensions - Federal and provincial pension plans - Federal pension plans

Minister’s reasons reflect required elements of justification, transparency, and intelligibility

Tax - Income tax - Administration and enforcement