Amour Intl. Mines D'Or v. Can. (A.G.), 2010 FC 1070

JudgeHarrington, J.
CourtFederal Court (Canada)
Case DateNovember 01, 2010
JurisdictionCanada (Federal)
Citations2010 FC 1070;[2010] F.T.R. Uned. 705;[2010] F.T.R. Uned. 705 (FC)
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6 practice notes
  • Table of Cases
    • Canada
    • Irwin Books International Tax Evasion in the Global Information Age
    • 23 Junio 2021
    ...100 Amour International Mines d’Or Ltée v Canada (AG), 2010 FC 1070 .................311–12 Artistic Ideas Inc v Canada Revenue Agency, 2004 FC 573, af’d 2005 FCA 68 ......................................................................................................100 Barquero v United S......
  • International Collections Enforcement and Voluntary Disclosures
    • Canada
    • Irwin Books International Tax Evasion in the Global Information Age
    • 23 Junio 2021
    ...been discovered as a result of the audit, and therefore CRA denied the voluntary disclosure. 15 Ibid at para 9. 16 See ibid at para 13. 17 2010 FC 1070 [ Amour International Mines ]. 312 • InternatIonal tax evasIon In the Global InformatIon aGe The taxpayer sought judicial review of the Min......
  • Hamilton v. Canada (Attorney General), 2016 FC 930
    • Canada
    • Federal Court (Canada)
    • 15 Agosto 2016
    ...is that it is nothing more than a mere supposition (see: Amour International Mines d'Or Ltée v. Canada (Attorney General) , 2010 FC 1070, at paras. 26-27, [2010] FCJ No 1325 (QL)). The Director General's determination not to grant the Applicant special leave pursuant to artic......
  • Worsfold et al. v. Minister of National Revenue, (2012) 412 F.T.R. 121 (FC)
    • Canada
    • Canada (Federal) Federal Court (Canada)
    • 29 Noviembre 2011
    ...F.T.R. 1; 2009 FC 432, refd to. [para. 57]. Amour International Mines D'Or Ltée. v. Canada (Attorney General), [2010] F.T.R. Uned. 705; 2010 FC 1070, refd to. [para. Montreal (City) v. Canadian Broadcasting Corp. and Montreal Port Authority, [2010] 1 S.C.R. 427; 400 N.R. 279; 2010 SCC 14, r......
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4 cases
  • Hamilton v. Canada (Attorney General), 2016 FC 930
    • Canada
    • Federal Court (Canada)
    • 15 Agosto 2016
    ...is that it is nothing more than a mere supposition (see: Amour International Mines d'Or Ltée v. Canada (Attorney General) , 2010 FC 1070, at paras. 26-27, [2010] FCJ No 1325 (QL)). The Director General's determination not to grant the Applicant special leave pursuant to artic......
  • Worsfold et al. v. Minister of National Revenue, (2012) 412 F.T.R. 121 (FC)
    • Canada
    • Canada (Federal) Federal Court (Canada)
    • 29 Noviembre 2011
    ...F.T.R. 1; 2009 FC 432, refd to. [para. 57]. Amour International Mines D'Or Ltée. v. Canada (Attorney General), [2010] F.T.R. Uned. 705; 2010 FC 1070, refd to. [para. Montreal (City) v. Canadian Broadcasting Corp. and Montreal Port Authority, [2010] 1 S.C.R. 427; 400 N.R. 279; 2010 SCC 14, r......
  • 4053893 Canada Inc. v. Canada (National Revenue), 2021 FC 218
    • Canada
    • Federal Court (Canada)
    • 11 Marzo 2021
    ...conclusion must be based on evidence and not mere conjecture: Amour International Mines d’Or Ltée v Canada (Attorney General), 2010 FC 1070 at paras 26–27. [12] To give further context to the voluntariness assessment, paragraph 34 of the Information Circular noted that &#......
  • Matthew Boadi Professional Corporation v. Canada (Attorney General), 2018 FC 53
    • Canada
    • Federal Court (Canada)
    • 19 Enero 2018
    ...obligations was pure conjecture, of the type rejected by this Court in Amour International Mines d'Or Ltée v. Canada (Attorney General), 2010 FC 1070 and Worsfold v Canada (National Revenue), 2012 FC [16] The Applicant further submits that there is nothing in the record that was before the ......
2 books & journal articles
  • Table of Cases
    • Canada
    • Irwin Books International Tax Evasion in the Global Information Age
    • 23 Junio 2021
    ...100 Amour International Mines d’Or Ltée v Canada (AG), 2010 FC 1070 .................311–12 Artistic Ideas Inc v Canada Revenue Agency, 2004 FC 573, af’d 2005 FCA 68 ......................................................................................................100 Barquero v United S......
  • International Collections Enforcement and Voluntary Disclosures
    • Canada
    • Irwin Books International Tax Evasion in the Global Information Age
    • 23 Junio 2021
    ...been discovered as a result of the audit, and therefore CRA denied the voluntary disclosure. 15 Ibid at para 9. 16 See ibid at para 13. 17 2010 FC 1070 [ Amour International Mines ]. 312 • InternatIonal tax evasIon In the Global InformatIon aGe The taxpayer sought judicial review of the Min......

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