What is the standard of review applicable to a Minister's discretionary authority to waive or cancel all or any part of a penalty or interest under the Income Tax Act?

Canada (Federal), Canada

The following excerpt is from Northview Apartments Ltd. v. Canada (Attorney General), 2009 FC 74 (CanLII):

The standard of review applicable to a decision made by the Minister under its discretionary authority to waive or cancel all or any part of a penalty or interest otherwise payable under the Act by a taxpayer is now that of “reasonableness” In Dunsmuir v. New Brunswick, 2008 SCC 9, this standard is defined in the following manner:

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