Waiver of penalty. Taxpayer, who was recent immigrant, failed to file foreign income verification statements for 2013 and 2014 by deadline because she thought that, when no tax was owed, deadlines did not apply. Minister of National Revenue denied taxpayer’s request to waive penalties and interest assessed against her for late filing of forms. Taxpayer brought application for judicial review. Application dismissed. Federal Court did not have jurisdiction to vacate penalty on basis of due diligence defence. Taxpayer had already unsuccessfully sought to have her request reconsidered. Taxpayer could make further application to Canada Revenue Agency or appeal assessment of penalty to Tax Court.
Biswal v. Canada (Attorney General) (2017), 2017 CarswellNat 2563, 2017 CarswellNat 3324, 2017 FC 529, 2017 CF 529, Russel W. Zinn J. (F.C.).