Does a Minister have an obligation to waive or cancel penalties and interest under the Income Tax Act?
Canada (Federal), Canada
The following excerpt is from Khanna v. Canada (Attorney General), 2004 FC 1606 (CanLII):
The decision to waive or cancel penalties and interest under the Income Tax Act R.S.C. 1985, c. 1 (5th Supp.) subsection 220(3.1), is discretionary. Thus there is no obligation on the Minister to waive or cancel penalties and interest in particular circumstances: Syal v. M.N.R., 99 D.T.C. 5451 (F.C.T.D.)
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