Decision was transparent, intelligible and justified

Tax - Income Tax - Administration and enforcement

B was director of company from inception until March 30, 2007. B was assessed pursuant to s. 227.1 of Income Tax Act in his capacity as Director of company in amount of $275,787.73 for unpaid payroll remittances which were assessed against company for taxation years 2005-2007. B’s first level request for taxpayer’s relief from Director’s Liability Assessment was denied by Canada Revenue Agency. B’s second level request for taxpayer relief, seeking relief from interest and penalties because of financial hardship/inability to pay and death/accident/serious illness/emotional or mental distress, was denied. B applied for judicial review of decision. Application dismissed. When determining B’s request for taxpayer relief, Minister’s delegate fairly and properly considered evidence before her, exercised her wide discretion in good faith, and did not base decision on considerations that were irrelevant or extraneous to statutory purpose. Minister’s delegate based decision on information received from B and note in Canada Revenue Agency records, and there was no obligation to seek more or better information from B. Decision was transparent, intelligible and justified as it permitted B and Court to understand why determination was made not to grant relief sought.

Bifano v. Canada (Attorney General) (2019), 2019 CarswellNat 2132, 2019 FC 742, E. Susan Elliott J. (F.C.).

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