Canada Case Law

McMillan v. Canada (Attoreny General)

Court

Federal Court

The Federal Court dismissed judicial review of the CRA’s refusal to grant full taxpayer relief from interest on McMillan’s 2005 tax debt, finding the decision reasonable and fair.

• Taxpayer relief
• Interest waiver
• Subsection 220(3.1) income tax act
• Donation tax shelters
• Procedural fairness
• Financial hardship

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