L'Heureux v. Canada (Attorney General)

L'Heureux v. Canada (Attorney General)

The Court dismissed the application because the decision‑maker's conclusion was reasonable: evidence supported an inference that the applicant filed his disclosure while aware of an ongoing audit of ADL Tobacco and an audit of a third party may disqualify a disclosure where the audit is reasonably related to the...

Source-derived case information.

Citation
2006 FC 1180
Parties
Applicant: André L'HEUREUX; Respondent: Attorney General of Canada
Court
Federal Court
Jurisdiction
Canada
Judgment Date
4 October 2006
Procedural Posture
Judicial Review Tax (vdp) / Judgment Federal Court
Outcome
Application for judicial review dismissed with costs.
Legal Topics
Voluntary Disclosure Program, Income Tax Act S.220(3.1), Reasonableness Standard of Review
Source Language
english
Tax Law Administrative Law Judicial Review Voluntary Disclosure Program Income Tax Act S.220(3.1) Reasonableness Standard of Review

Source-derived case record

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Legal principles 3 Authorities cited 8 Party arguments 2
Sign in to unlock

Parties

André L'HEUREUX

Applicant

Attorney General of Canada

Respondent

Procedural Posture

Judicial Review Tax (vdp) / Judgment Federal Court

Legal Issues

  1. 1 Whether the applicant's voluntary disclosure qualified under the VDP or was disqualified because it was connected to an audit
  2. 2 Whether an audit of a third party can render a disclosure non‑voluntary
  3. 3 Appropriate standard of review for the decision‑maker's determination

Ratio Decidendi

The Court dismissed the application because the decision‑maker's conclusion was reasonable: evidence supported an inference that the applicant filed his disclosure while aware of an ongoing audit of ADL Tobacco and an audit of a third party may disqualify a disclosure where the audit is reasonably related to the disclosure's object; assessment is objective and the decision fell within a tenable line of analysis.

Court Disposition

Application for judicial review dismissed with costs.

Orders

  • Application for judicial review dismissed with costs.