Rahey v. M.N.R.

T-2208-03

2005 FC 86, Phelan J.

20/1/05

6 pp.

Judicial review of respondent's decision dismissing applicants' request for relief from interest, penalties-- Applicants assured by officials of respondent that did not have to pay taxes while waiting for reassessment, but interest would accumulate--Nothing said about penalties--Respondent's refusal to grant relief not considering issue of whether penalties justified--Having warned applicants that consequences of failure to pay was accrual of interest, no basis for assessing penalties--Respondent's decision re: relief for penalties unjustified--Application allowed in part.