[A version of this article originally appeared in Tax Profile, Wolter Kluwer Canada, Number 12, December 2019, and is reprinted with permission]
When a taxpayer’s rights to appeal a tax matter are exhausted and there are no further relief options available under the relevant federal taxing statute, there still remains one avenue for hope. In certain circumstances, it may be possible to request from Cabinet a remission (i.e., cancellation) of tax otherwise owing in cases where it would be just and equitable to do so.
It is outside the jurisdiction of the Tax Court to order remission, to refer a matter to the Minister for remission, or to order a matter to the Minister for consideration (Almadhoun v R, 2018 FCA 112 at paras 30-36). Making a request for remission should not be overlooked on the appropriate facts, although the process is difficult and time consuming, and no facts guarantee a successful result.
Please log in to read the full article.