Lucas v. Canada (Attorney General)
The Federal Court dismissed a judicial review of the Minister’s refusal to waive Part X.1 tax on excess RRSP contributions, finding the decision reasonable.
- Rrsp over-contribution
- Waiver of part x.1 tax (s.204.1(4))
- Standard of review - reasonableness
- Evidence on judicial review
- Affidavit admissibility
- Rrsp-over-contribution