Case Overview: Claire Borel Christen appealed a Federal Court judgment dated December 17, 2021, challenging the validity of a voluntary disclosure she made regarding foreign assets under the Canada Revenue Agency's (CRA) Voluntary Disclosures Program (VDP).

Background: Christen, who immigrated to Canada from Switzerland in 1974, failed to declare assets held in Switzerland and the income they generated annually until her voluntary disclosure in October 2015. She should have reported this income annually to the CRA since 1976.

Core Issue: The central dispute was the validity of Christen's voluntary disclosure. The CRA believed the disclosure was invalid because they had already started an audit before the disclosure was made.

Federal Court's Decision: The Federal Court, in its detailed judgment, sent the case back to the CRA for a new review with specific directives to ensure urgent, impartial, and thorough processing of Christen's case.

Appellant's Argument: Christen argued that the Federal Court should have declared her disclosure valid and voluntary, suggesting there was a reasonable fear of bias against the Minister and CRA's VDP agents.

Court of Appeal's Findings:

• No palpable and overriding error in the Federal Court's decision.
• No breach of procedural fairness identified.
• The Federal Court's remedy (sending the case back to the CRA) was appropriate.
• Christen's concerns about potential bias within the CRA were not substantiated.

Final Judgment: The appeal was dismissed with costs in favor of the respondent, maintaining the Federal Court's decision to remit the case back to the CRA for redetermination.