The appellant appealed reassessments for the 2004 to 2008 taxation years, arguing they were inconsistent with a 2017 consent judgment.
The Minister had issued multiple reassessments to correct errors.
The Tax Court found that the most recent reassessments were consistent with the consent judgment, except for a minor $29 error in the 2005 taxation year admitted by the respondent.
The appeal was allowed in part to correct the 2005 reassessment, and the Court recommended the Minister waive the accumulated interest due to the Canada Revenue Agency's repeated errors.
