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February 17, 2020

Pay while you wait

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The corporate taxpayer filed a Notice of Objection for a decision they did not agree with.  Both sides decided to defer the Objection until another court case concluded.  After several years, the other court case concluded in CRA’s favour.  The taxpayer paid the outstanding tax balance but applied for a judicial review to waive interest during the period deferred.  The Federal Court denied the request as they said the taxpayer had the right to pay the balance while waiting on court decisions.

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