Oro Del Norte S.A. v. Minister of National Revenue, (1990) 35 F.T.R. 107 (TD)

• Court: Federal Court (Canada)
• Case Date: Wednesday May 09, 1990
• Jurisdiction: Canada (Federal)
• Citations: (1990), 35 F.T.R. 107 (TD)

Oro Del Norte S.A. v. MNR (1990), 35 F.T.R. 107 (TD)

MLB headnote and full text

Oro Del Norte S.A. (plaintiff) v. Her Majesty the Queen (defendant)

(T-1947-86)

Indexed As: Oro Del Norte S.A. v. Minister of National Revenue

Federal Court of Canada

Trial Division

Jerome, A.C.J.

May 9, 1990.

Summary:

In 1979 a taxpayer deducted $18,256.00 as Canadian exploration expenses under 66.1(6)(a)(iii.1) of the Income Tax Act. The Minister of National Revenue reassessed, disallowing the deductions. The taxpayer commenced an action against the M.N.R. As part of its defence and on discovery a Revenue Canada representative made reference to other situations similar to that of the taxpayer, but refused to identify the names of the companies or produce relevant documents. The taxpayer applied for an order compelling Revenue Canada to identify and produce all documents relevant to the other situations.

The Federal Court of Canada, Trial Division, dismissed the taxpayer's application.

Income Tax - Topic 8047

Returns, assessments and appeals - Appeals to courts - Practice - Discovery - A taxpayer commenced an action against Revenue Canada after its Canadian exploration expenses deductions was disallowed - In its defence and on discovery Revenue Canada made reference to other situations similar to that of the taxpayer but refused to identify the names of the companies or produce relevant documentation - The taxpayer applied for an order to compel Revenue Canada to identify the companies and produce documentation - The Federal Court of Canada, Trial Division, dismissed the application, where, inter alia, the documents in question where not relied upon by the Minister in formulating its assumptions of fact and reassessment respecting the taxpayer.

Cases Noticed:

Invacare Corporation v. Everest & Jennings Canadian Ltd., [1984] 1 F.C. 856; 55 N.R. 73, refd to. [para. 7].

AMP of Canada Ltd. v. Minister of National Revenue, 10 F.T.R. 114, not appld. [para. 8].

Statutes Noticed:

Income Tax Act, S.C. 1970-71-72, c. 63, sect. 66 [para. 2]; sect. 66.1(6)(a)(iii.1) [paras. 2, 7]; sect. 242 [para. 6].

Counsel:

David Rolf, for the plaintiff;

Carmen McNary, for the defendant.

Solicitors of Record:

Parlee McLaws, Edmonton, Alberta, for the plaintiff;

Department of Justice, Edmonton, Alberta, for the defendant.

This case was heard in Edmonton, Alberta, before Jerome, A.C.J., of the Federal Court of Canada, Trial Division, who delivered the following decision on May 9, 1990.