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.