I wrote previously about Rosenberg v Canada (National Revenue), 2016 FC 1376. Kathryn Walker and Robert G. Kreklewetz “Deals with the CRA” Canadian Tax Highlights 25:3 (March 2017) discusses the cases.
After discussing Rosenberg, the authors argue that Galway v Minister of National Revenue, [1974] 1 FC 593, is often misapplied. The authors contend that the case stands for the proposition that the Minister cannot assess $75 when the Income Tax Act imposes a $100 tax liability. The Department of Justice, however, can conclude such a settlement because it has the authority to conduct tax litigation under paragraph 5(d) of the Department of Justice Act, RSC 1985, c J-2.
See also Garber v R, 2005 TCC 635, which I discuss here.
