- Parties: The applicant was Brent Marsall. The respondent was the Minister of National Revenue.

- Subject Matter: In October 2011, the applicant reallocated funds from his T1 account to pay the GST balances of two corporations of which he was a director, based on GST reassessments. In October 2015, the CRA substantially reversed the reassessments. The applicant sought relief under s. 220(3.1) of the Income Tax Act, 1985. He argued that the Minister should waive a portion of the interest on the unpaid income tax because that income tax would have been paid but for this reallocation of funds from his T1 account to cover GST liability for two of his corporations. On Sept. 12, 2019, the Minister refused to exercise its discretion under s. 220(3.1) to cancel or to waive interest accrued on unpaid income tax. The applicant sought judicial review of this decision.

- Ruling: The court ruled in the respondent’s favour and dismissed the judicial review application. The court held that the Minister’s reasoning followed a rational chain of analysis that was transparent, intelligible, and justified. The court rejected the applicant’s argument that the Minister unduly restricted their discretion to consider his request for relief and misapprehended the facts surrounding the request.

- Date: The hearing was set on July 5, 2023. The court released its decision on Jan. 5, 2024.

- Venue: This was a federal case before the Federal Court.

- Amount: The court awarded costs to the respondent.