Costabile v. CCRA

Costabile v. CCRA

The Court upheld the Minister's decision as reasonable: the T2 corporate returns were statute-barred and could not be reassessed under s.152(4.2); regarding T1 returns the Minister reasonably denied fairness relief because the applicant failed repeatedly to provide complete, organized, and reconcilable documentation necessary for reassessment; no breach of procedural fairness was made out.

Citation
2008 FC 943
Parties
Applicant: Bruno Costabile; Respondent: CCRA
Court
Federal Court
Jurisdiction
Canada
Judgment Date
12 August 2008
Procedural Posture
Judicial Review Tax Reassessment/fairness Relief / Federal Court Judgment on Application for Judicial Review
Outcome
Application for judicial review dismissed with costs to the CRA.
Legal Topics
Reassessment, Fairness Relief Under S.152(4.2), Statute Barred Assessments, Evidence and Documentation Requirements, Standard of Review
Source Language
English
Tax Law Administrative Law Judicial Review Procedural Fairness Reassessment Fairness Relief Under S.152(4.2) Statute Barred Assessments Evidence and Documentation Requirements +1 more

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Parties

Bruno Costabile

Applicant

CCRA

Respondent

Procedural Posture

Judicial Review Tax Reassessment/fairness Relief / Federal Court Judgment on Application for Judicial Review

Legal Issues

  1. 1 Whether the Minister erred in law or failed to observe procedural fairness in denying relief under s.152(4.2)
  2. 2 Whether the T2 corporate returns could be reassessed under s.152(4.2) or were statute-barred
  3. 3 Whether the taxpayer provided adequate, organized documentation to justify reassessment

Ratio Decidendi

The Court upheld the Minister's decision as reasonable: the T2 corporate returns were statute-barred and could not be reassessed under s.152(4.2); regarding T1 returns the Minister reasonably denied fairness relief because the applicant failed repeatedly to provide complete, organized, and reconcilable documentation necessary for reassessment; no breach of procedural fairness was made out.

Court Disposition

Application for judicial review dismissed with costs to the CRA.

Orders

  • Application for judicial review dismissed with costs to the Canada Customs and Revenue Agency (CRA).