2025 FCA 225
This has to be one of the funnier (and short!) tax cases to be decided at the FCA…which, after all, is the second-highest Court in Canada. Stratas J.A. includes such comments as:
“[7] The grounds for distinguishing Bonnybrook? It’s pretty much a mystery. The analysis and reasoning in support of whatever grounds the Agency was invoking? Nothing.”
“[8] The grounds for saying that the reasoning in Bonnybrook does not apply to subsection 164(1) of the Act, the relevant section here, a different section from that considered in Bonnybrook? Again nothing.”
“[9] The Canada Revenue Agency did say this to the appellant: “subsection 220(3) may not be relied on by the Minister to exercise discretion to extend the deadline in subsection 164(1) of the Act”. Why? That’s pretty much a mystery too.”
It’s a fun read…not technical, and rather amusing except for the likely fact that it probably cost the taxpayer involved a considerable sum to bring the case … just to get a Judicial Review because CRA refused to provide ANY commentary on their decision to refuse the t/p’s request.
For your reading amusement: