In two recent cases—Brand v Canada (Attorney General), 2024 FC 159, and Cassidy v Canada (Attorney General), 2024 FC 174—the Federal Court sent back CRA decisions denying relief for reconsideration because the decisions in question had failed to consider adequately all of the taxpayers’ circumstances. In Mr Cassidy’s case, the CRA, according to the Court, failed to address whether the failure to pay the tax debt in question was the result of financial hardship. In Mr Brand’s case, the CRA delegate did not consider the CRA’s own errors and the effect of the early months of the pandemic.
