Federal Court

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

Decision was transparent, intelligible and justified

Tax - Income Tax - Administration and enforcement

Person against whom compliance order is sought must be named in order

Tax - Income Tax - Administration and enforcement