Case Details:

1. Reassessment and Relief Applications: Bertone, a contractor for over 30 years, faced multiple late tax filings and reassessments for 2003, 2005, 2006, and subsequent years. His initial application for relief in 2015 resulted in partial relief of interest due to application processing time. A second application in 2019 also received partial relief.

2. Application for Judicial Review: Bertone sought judicial review of a CRA decision dated October 27, 2021, which granted partial relief for his application under subsection 220(3.1) of the Income Tax Act. He contested the decision's consistency, citing illiteracy and poor accounting as exceptional circumstances for his late filings and payment errors.

Key Legal Points:

• Claims of Illiteracy and Accounting Errors: Bertone argued his illiteracy and accountant’s errors impacted his tax filings, necessitating relief.
• CRA's Partial Relief: The CRA granted relief for interest on arrears for specific years but upheld penalties for late filing and interest on instalments.
• Challenge on Decision's Consistency: Bertone challenged the CRA’s decision as inconsistent, not fully considering his exceptional circumstances.

Court's Analysis and Decision:

• Consideration of Illiteracy and Reliance on Accountant: The Court acknowledged Bertone's illiteracy and reliance on his accountant but found these did not excuse late filings and payment failures.
• Decision's Reasonableness: The Court ruled that the CRA's decision was reasonable, noting Bertone's failure to promptly address his tax situation.

Conclusion:

• The Federal Court dismissed Bertone's application for judicial review, upholding the CRA’s decision as reasonable. Costs were awarded to the CRA.