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Crown's application to use transcripts from a trial before a deceased judge at a new trial dismissed.
Following the death of the original trial judge before judgment was rendered, a new trial was ordered.
The Crown applied for directions to have the transcripts of the oral evidence from the first trial accepted as sworn evidence at the new trial to save time and resources.
The Tax Court dismissed the application, emphasizing the overwhelming advantage of a trial judge directly observing witnesses to assess credibility, and concluded that a new trial with live testimony would best preserve fairness.
Judicial review dismissed; TFSA excess tax refusal reasonable as taxpayer didn't withdraw full amount.
The applicant sought judicial review of a decision by the Minister of National Revenue's delegate refusing to cancel the tax imposed on excess amounts in his Tax Free Savings Account (TFSA) for the 2017 taxation year.
The applicant argued that the over-contribution was a result of erroneous information provided by the Canada Revenue Agency.
The Federal Court dismissed the application, finding the delegate's decision reasonable.
The Court noted that under subsection 207.06(1) of the Income Tax Act, cancellation requires both a reasonable error and the withdrawal of the excess amount without delay.
The applicant failed to satisfy the second condition, as he chose to leave a portion of the excess in the TFSA to avoid an economic loss.
