【税局的观点】
认为T和父亲合伙拥有一家农场，父亲替儿子报了三年的税，儿子完全不知情不合乎常理，而且意外查出的这15.6万元属于故意瞒报，其罚息理应征收。
【法庭的观点】
纳税人在一些非常特殊的情况下，无法正常缴纳个人所得税，附带产生的罚金和利息是可以免掉的。相关税法如下：
Information Circular IC07-l, entitled Taxpayer Relief Provisions
Circumstances Where Relief From Penalty and Interest May Be Warranted
23. The Minister may grant relief from the application of penalty and interestwhere the following types of situations exist and justify a taxpayer’s inability to satisfy a tax obligation or requirement at issue:
(a) extraordinary circumstances
(b) actions of the CRA
(c) inability to pay or financial hardship.
24. The Minister may also grant relief if a taxpayer’s circumstances do not fall within the situations stated in 23.
Extraordinary Circumstances
25. Penalties and interest may be waived or cancelled in whole or in part where they result from circumstances beyond a taxpayer’s control. Extraordinary circumstances that may have prevented a taxpayer from making a payment when due, filing a return on time, or otherwise complying with an obligation under the Act include, but are not limited to, the following examples:
(a) natural or man-made disasters such as, flood or fire;
(b) civil disturbances or disruptions in services, such as a postal strike;
(c) a serious illness or accident; or
(d) serious emotional or mental distress, such as death in the immediate family
法庭认为，T的父亲在T完全不知情的情况下替T 报了三年的税，T 对已报的税完全不知情或者不能控制，既然如此， T就不应该对欠税产生的罚息负责，根据上述税法条款，各种罚息应该豁免。至于税局在审核过程中新发现T 2006年瞒报收入15.6万元，这也是在T 完全不知情或失控状态下发生的，本质上与2004-2005年没有区别，因此关于2006年欠税的罚息也应该免掉。当然，T必须补交这三年的欠税。