The following is from an interesting article on mondaq.com by a couple of lawyers at Gowlings:
The CRA recently announced a new pilot project allowing CRA appeals officers to consider applications for interest and penalty relief concurrently with notices of objection. This initiative may benefit both taxpayers and the CRA’s administration of tax disputes.
Previously, the CRA’s policy was to hold taxpayer relief applications in abeyance until the substantive issues raised in a notice of objection had been considered and decided. Richard Montroy (Deputy Assistant Commissioner, Compliance Programs Branch of the CRA) indicated at the 2011 Canadian Tax Foundation national conference that this policy was under review and the CRA confirmed in November 2013 that the pilot project is now underway.
At long last!
