Animal Rescue Missions of Canada Inc. v. Canada (Customs and Revenue Agency)

Animal Rescue Missions of Canada Inc. v. Canada (Customs and Revenue Agency)
Court (s) Database
Federal Court of Appeal Decisions
Date
2008-04-01
Neutral citation
2008 FCA 115
File numbers
A-245-07
Decision Content
Date: 20080401
Docket: A-245-07
Citation: 2008 FCA 115
CORAM: SEXTON J.A.
SHARLOW J.A.
PELLETIER J.A.
BETWEEN:
ANIMAL RESCUE MISSIONS OF CANADA INC.
Appellant
and
CANADA CUSTOMS AND REVENUE AGENCY
Respondent
Heard at Toronto, Ontario, on April 1, 2008.
Judgment delivered from the Bench at Toronto, Ontario, on April 1, 2008.
REASONS FOR JUDGMENT OF THE COURT BY: SHARLOW J.A.
Date: 20080401
Docket: A-245-07
Citation: 2008 FCA 115
CORAM: SEXTON J.A.
SHARLOW J.A.
PELLETIER J.A.
BETWEEN:
ANIMAL RESCUE MISSIONS OF CANADA INC.
Appellant
and
CANADA CUSTOMS AND REVENUE AGENCY
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Toronto, Ontario, on April 1, 2008)
SHARLOW J.A.
[1] This is an appeal from the decision of the Minister of National Revenue refusing to re-register the appellant Animal Rescue Missions of Canada as a charity. Its registration had been revoked in 2001 for failure to file the prescribed returns.
[2] Counsel for the appellant did not appear at the time and place set for the hearing. The Court noted that his office is a few blocks away from the Court. On the Court’s instructions the Registrar telephoned counsel to advise that the hearing would proceed after a short delay, and if counsel did not appear the Court would deal with the appeal on the basis of the written material. Counsel advised that he would not appear, and so the Court has proceeded on the basis of the written material.
[3] Having reviewed the written submissions of both parties, we can find no error of law or any other error that warrants the intervention of this Court. The Minister’s refusal was based primarily on the failure of the appellant to remedy its past failures to comply with the requirement to file returns. The Minister was entitled to rely on that failure as a basis for refusing to re-register the appellant.
[4] The appeal will be dismissed with costs.
“K. Sharlow”
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-245-07
STYLE OF CAUSE: ANIMAL RESCUE MISSIONS OF CANADA INC. v. CANADA CUSTOMS AND REVENUE AGENCY
PLACE OF HEARING: TORONTO, ONTARIO
DATE OF HEARING: APRIL 1, 2008
REASONS FOR JUDGMENT OF THE COURT BY: SEXTON, SHARLOW, PELLETIER JJ.A.
DELIVERED FROM THE BENCH BY: SHARLOW J.A.
APPEARANCES:
J. Reed Hunter, Q.C.
FOR THE APPELLANT
Justine Malone
FOR THE RESPONDENT
SOLICITORS OF RECORD:
J. Reed Hunter, Q.C.
Toronto, Ontario
FOR THE APPELLANT
John H. Sims, Q.C.
Deputy Attorney General of Canada,
Ottawa, Ontario
FOR THE RESPONDENT