Triumphant Church of Christ International v. Canada (National Revenue)

Triumphant Church of Christ International v. Canada (National Revenue)
Court (s) Database
Federal Court of Appeal Decisions
Date
2009-05-20
Neutral citation
2009 FCA 161
File numbers
A-173-08
Decision Content
Date: 20090520
Docket: A-173-08
Citation: 2009 FCA 161
CORAM: LINDEN J.A.
SEXTON J.A.
SHARLOW J.A.
BETWEEN:
TRIUMPHANT CHURCH OF CHRIST INTERNATIONAL
Appellant
and
THE MINISTER OF NATIONAL REVENUE
Respondent
Heard at Toronto, Ontario, on May 20, 2009.
Judgment delivered from the Bench at Toronto, Ontario, on May 20, 2009.
REASONS FOR JUDGMENT OF THE COURT BY: SHARLOW J.A.
Date: 20090520
Docket: A-173-08
Citation: 2009 FCA 161
CORAM: LINDEN J.A.
SEXTON J.A.
SHARLOW J.A.
BETWEEN:
TRIUMPHANT CHURCH OF CHRIST INTERNATIONAL
Appellant
and
THE MINISTER OF NATIONAL REVENUE
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Toronto, Ontario, on May 20, 2009)
SHARLOW J.A.
[1] This appeal pursuant to section 172 of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) challenges the decision of the Minister of National Revenue to issue a notice of intention to revoke the registration of the appellant church as a charitable organization. We have not been persuaded that there is any basis for reversing the Minister’s decision.
[2] The appellant’s only argument is that the Minister failed to observe the requirements of natural justice and procedural fairness in that the audit and revocation process moved very quickly. Having reviewed the record and considered the submissions of counsel for the appellant, we cannot accept this argument. There is ample evidence that the appellant was made aware of the Minister’s concerns about the lack of proper record keeping, and that the appellant was given several opportunities to respond to those concerns. When the appellant did not give a satisfactory response, it was open to the Minister to conclude that the appellant had not complied its legal obligations as a registered charity and to determine that its registration should be revoked.
[3] The appeal will be dismissed with costs.
“K. Sharlow”
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-173-08
(APPEAL FROM A DECISION OF THE TAX AND CHARITIES APPEAL DIRECTORATE DATED 14-MAR-2008)
STYLE OF CAUSE: TRIUMPHANT CHURCH OF CHRIST
INTERNATIONAL v. THE MINISTER OF
NATIONAL REVENUE
PLACE OF HEARING: TORONTO, ONTARIO
DATE OF HEARING: MAY 20, 2009
REASONS FOR JUDGMENT
OF THE COURT BY: (LINDEN, SEXTON & SHARLOW JJ.A.)
DELIVERED FROM THE BENCH BY: SHARLOW J.A.
APPEARANCES:
MAJEKODUNMI ADEGA
FOR THE APPELLANT
JOANNA HILL
FOR THE RESPONDENT
SOLICITORS OF RECORD:
MAJEKODUNMI ADEGA
BARRISTER AND SOLICITOR
TORONTO, ON
FOR THE APPELLANT
John H. Sims, Q.C.
Deputy Attorney General of Canada
FOR THE RESPONDENT