Express Gold Refining Ltd. v. Canada (National Revenue), 2020 FC 614
| Court | Federal Court (Canada) |
| Case Date | May 12, 2020 |
| Jurisdiction | Canada (Federal) |
| Citations | 2020 FC 614 |
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5 practice notes
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Wasylynuk v. Canada (Royal Mounted Police), 2020 FC 962
...2020 FC 532, at para 53 (Heneghan, J), aff’d 2020 FCA 117 (Rennie, JA). See also Express Gold Refining Ltd v Canada (National Revenue), 2020 FC 614, at paras 20 and 79 (Pentney, J); Canadian Horse Defence Coalition, at para 42; and Albatal v Royal Canadian Mounted Police, 2016 FC 371, at pa......
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Iris Technologies Inc. v. Canada (National Revenue), 2020 FCA 117
...error. [38] This Court has the benefit of the Federal Court’s reasons in Express Gold Refining Ltd. v. Canada (National Revenue), 2020 FC 614, rendered May 12, 2020, subsequent to the decision of the motions judge. In Express Gold the Federal Court was required to answer the question now be......
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Audit First, Pay GST/HST Tax Refunds (Much) Later
...the audit was not considered unreasonable (see Iris Technologies Inc., 2020 FC 532; aff'd 2020 FCA 117; and Express Gold Refining Ltd., 2020 FC 614). On the other hand, a mandamus application can cause the minister to assess the applicant, which at least allows the taxpayer to file of a not......
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BURTON v. THE KINGSLEY CONSERVATION AND DEVELOPMENT AREA AUTHORITY et al.,
...In Express Gold Refining Ltd. v Canada (National Revenue), 2020 FC 614 at para 20 [Express Gold], the Federal Court recently summarized the elements of the test for 20 ….The test for mandamus was set out by the Federal Court of Appeal in A......
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4 cases
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Wasylynuk v. Canada (Royal Mounted Police), 2020 FC 962
...2020 FC 532, at para 53 (Heneghan, J), aff’d 2020 FCA 117 (Rennie, JA). See also Express Gold Refining Ltd v Canada (National Revenue), 2020 FC 614, at paras 20 and 79 (Pentney, J); Canadian Horse Defence Coalition, at para 42; and Albatal v Royal Canadian Mounted Police, 2016 FC 371, at pa......
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Iris Technologies Inc. v. Canada (National Revenue), 2020 FCA 117
...error. [38] This Court has the benefit of the Federal Court’s reasons in Express Gold Refining Ltd. v. Canada (National Revenue), 2020 FC 614, rendered May 12, 2020, subsequent to the decision of the motions judge. In Express Gold the Federal Court was required to answer the question now be......
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BURTON v. THE KINGSLEY CONSERVATION AND DEVELOPMENT AREA AUTHORITY et al.,
...In Express Gold Refining Ltd. v Canada (National Revenue), 2020 FC 614 at para 20 [Express Gold], the Federal Court recently summarized the elements of the test for 20 ….The test for mandamus was set out by the Federal Court of Appeal in A......
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Iris Technologies Inc. v. Canada (National Revenue),
...Inc v Canada (Minister of National Revenue), 2002 FCT 422 (FCTD) and Express Gold Refining Ltd v Canada (Minister of National Revenue), 2020 FC 614, in support of its position that the Gallivan Letter does not reflect or communicate an exercise of discretion and is not entitled to deference......
1 firm's commentaries
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Audit First, Pay GST/HST Tax Refunds (Much) Later
...the audit was not considered unreasonable (see Iris Technologies Inc., 2020 FC 532; aff'd 2020 FCA 117; and Express Gold Refining Ltd., 2020 FC 614). On the other hand, a mandamus application can cause the minister to assess the applicant, which at least allows the taxpayer to file of a not......