The applicant sought judicial review of a decision by the Minister of National Revenue's delegate refusing his fourth request for relief from penalties and interest imposed under the Income Tax Act.
The applicant argued his failure to report income was an accountant's error and relied on financial hardship and emotional distress.
The Federal Court found the Minister's decision not to conduct a full review of the fourth request was reasonable, as the new medical evidence did not fall within the timeframe of the failure to comply with tax obligations.
The application for judicial review was dismissed.
