Haddad – Federal Court provides relief to a taxpayer who could not access his MyAccount

On June 4, 2020, the taxpayer received an email notification from CRA indicating that he had received a message in his MyAccount. He did not have access to that account, and was unable to as he was working during the day and CRA had reduced its availability for COVID reasons. However, he was not particularly concerned as he believed that any significant communications from CRA would be provided in written correspondence or by phone. However, in May 2024, he learned during a conversation with a CRA agent that he had been assessed penalty taxes for the 2020, 2021, and 2022 taxation years regarding over-contributions to his TFSA, which he had not noticed because the penalties were deducted from his annual income tax refunds.

CRA rejected his request for a reversal of the penalties pursuant to s. 207.06(1). In determining that this decision should be remitted to a fresh CRA officer for review, Régimbald J noted that the taxpayer “never authorized the CRA to send his notices exclusively through MyAccount, contrary to what is stated in the CRA's decision,” and then stated:

It is undisputed that the Applicant informed the CRA that he was unaware of the issue (because he was still receiving annual tax refunds despite the penalties) and that he expected the CRA to attempt to contact him through other means, including by phone or detailed email, to communicate important messages and resolve the situation. However, the CRA's reasons do not demonstrate that the CRA analyzed this argument or that it contributed to the Applicant's inability to become aware of the June 4, 2020 letter. Therefore, the CRA's decision is not transparent, intelligible, and justified … .

Neal Armstrong. Summary of Haddad v. Canada (Attorney General), 2026 CF 614 under s. 207.06(1).