By Cris Best ( November 6, 2025, 2:57 PM EST) -- In the Federal Court of Appeal (FCA) decision in Canada (Attorney General) v. Maloney, 2025 FCA 165 (Maloney), the FCA was tasked with determining the correctness of a decision of the lower Federal Court in Maloney v. Canada (Attorney General), 2024 FC 1474. Both involved the taxpayer relief provisions of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) (ITA) and a self-represented taxpayer’s mission to obtain a reduction of penalties and interest....