LARRY BONTJE Appellant v. FORCAP INTERNATIONAL LIMITED, 2012 FCA 53

Federal Court of Appeal Cour d'appel fédérale Date: 20120215 Docket: A-126-11 Citation: 2012 FCA 53 CORAM: LAYDEN-STEVENSON J.A. GAUTHIER J.A. STRATAS J.A. BETWEEN: LARRY BONTJE Appellant and FORCAP INTERNATIONAL LIMITED Appellant and FORCAP INTERNATIONAL INC. Appellant and HER MAJESTY THE QUEEN Respondent Heard at Toronto, Ontario , on February 15, 2012. Judgment delivered from the Bench at Toronto, Ontario , on February 15, 2012. REASONS FOR JUDGMENT OF THE COURT BY: GAUTHIER J.A. Federal Court of Appeal Cour d'appel fédérale Date: 20120215

Docket: A-126-11 Citation: 2012 FCA 53 CORAM: LAYDEN-STEVENSON J.A. GAUTHIER J.A. STRATAS J.A. BETWEEN: LARRY BONTJE Appellant and FORCAP INTERNATIONAL LIMITED Appellant and FORCAP INTERNATIONAL INC. Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto , Ontario, on February 15, 2012) GAUTHIER J.A. [ 1 ] Mr.

Bontje, Forcap International Ltd. and Forcap International Inc. appeal from the decision of the Federal Court dismissing their application for judicial review of the Minister of National Revenue’s decision denying their request under the Voluntary Disclosure Program because their disclosure occurred after the initiation of an enforcement action and thus could not be considered “voluntary”. [ 2 ] Having taken the position that the application judge erred in law on the main issues before her, in this Court the appellants essentially reargued the case they had presented to her.

In its memorandum of fact and law, the respondent disagreed with the appellants’ characterization of the issues and generally supported the judge’s conclusions, except for her finding on the nature of arbitrary assessments. [ 3 ] We express no view regarding the debate as to the nature of arbitrary assessments as the judge’s finding in that respect had no material effect on her ultimate conclusions. [ 4 ] In our view the application judge correctly stated that the standard of review is reasonableness. Further the appellants have not convinced us that she misapplied that standard.

Thus we must dismiss the appeal with costs.

"Johanne Gauthier" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-126-11 (APPEAL FROM THE ORDER OF MADAM JUSTICE SIMPSON, DATED FEBRUARY 11, 2011, IN FEDERAL COURT DOCKET NO. T-2125-09) STYLE OF CAUSE: LARRY BONTJE AND FORCAP NTERNATIONAL LIMITED AND FORCAP INTERNATIONAL INC. v. HER MAJESTY THE QUEEN PLACE OF HEARING: Toronto , Ontario DATE OF HEARING: February 15, 2012 REASONS FOR JUDGMENT OF THE COURT BY: (LAYDEN-STEVENSON, GAUTHIER & STRATAS JJ.A.) DELIVERED FROM THE BENCH BY: GAUTHIER J.A. APPEARANCES : Yoni Moussadji Emily Hassin FOR THE APPELLANTS Darren Prevost Nancy Arnold FOR THE RESPONDENT SOLICITORS OF RECORD :

Rotfleisch and Samulovitch Professional Corporation Toronto , Ontario FOR THE APPELLANTS Myles J. Kirvan Deputy Attorney General of Canada FOR THE RESPONDENT