INCOME TAX

                                                                                                Penalties

Judicial review of denial by Canada Revenue Agency (CRA) of request for relief from interest on tax arrears—Applicant raising number of errors made by CRA in assessment of personal taxes—Incumbent on CRA to treat complaints about own conduct seriously—Unreasonable, unacceptable for CRA director who wrote decision to dismiss alleged assessment errors as irrelevant—Application allowed.

Lund v. Canada (Attorney General) (T‑217‑05, 2006 FC 640, Barnes J., judgment dated 25/5/06, 11 pp.)