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

Tax - Income Tax - Non-residents

Taxpayer opened Tax-Free Savings Account (TFSA) in 2009 and made contributions to account between 2009 and 2016. Canada Revenue Agency (CRA) sent taxpayer letters for 2010, 2011 and 2012 taxation years to inform her that she may have to pay tax on her contributions to her TFSA made while she was non-resident of Canada. By 2011, taxpayer was no longer able to receive mail at address to which CRA sent letters. Taxpayer only became aware of excess tax issue after June 30, 2017. Taxpayer made request for relief from non-resident and excess contribution tax and CRA denied request. Taxpayer requested second review and CRA also denied this request. Taxpayer applied for judicial review. Application dismissed. Arguments that there was no obligation on CRA to demonstrate that taxpayer had received mail and that internal policy manual in respect of waivers provided that reasonable error did not in and off itself include getting poor advice from financial institutions or misreading notices of CRA were accepted. In light of existing case law and internal policy manual, CRA’s decision not to waive tax was reasonable.

Jiang v. Canada (Attorney General) (2019), 2019 CarswellNat 2078, 2019 CarswellNat 2347, 2019 FC 629, 2019 CF 629, Douglas R. Campbell J. (F.C.).

Case Law is a weekly summary of notable civil and criminal court decisions by the Supreme Court of Canada, the Federal Court of Canada and all Ontario courts. These cases may be found online in WestlawNext Canada. To subscribe, please visit

Free newsletter

Our daily newsletter is FREE and keeps you up to date on all the developments in the Ontario legal community. Please complete the form below and click on subscribe for daily newsletters from Law Times.

Recent articles & video

Amid enactment of sweeping law enforcement Bill C-75, LSO seeks status quo for students, paralegals

LSO must stand up for racialized licensees, says prospective returning bencher

OBA summit to bring together legal sector equality advocates

Federal government names Canadian Accessibility Standards Development Organization officers

Baker McKenzie adds senior tech strength to global M&A team

Alexander Holburn opens Toronto office

Most Read Articles

Appeal court ‘withdraws’ real estate decision after it was signed in error

Challenges continue for legal aid practitioners despite funding boost from Ottawa

Province should be cautious using ADR for domestic violence cases, say lawyers

Canadian law firms spending more on legal tech, says Thomson Reuters