Mokrycke v. Canada (Attorney General)
Federal Court dismissed judicial review of a remission refusal, finding the Director General reasonably concluded the applicant had not shown extenuating circumstances or procedural unfairness.
- Remission of taxes (s.23(2) faa)
- Tax reassessment and objections
- Standard of review (reasonableness)
- Procedural fairness and delay
- Admissibility of evidence on judicial review
- Reliance on tax representatives