Israelite Church of Christ Canada v. Canada (Revenu national)

Israelite Church of Christ Canada v. Canada (Revenu national)
Court (s) Database
Federal Court of Appeal Decisions
Date
2010-04-12
Neutral citation
2010 FCA 93
File numbers
A-29-10
Decision Content
Federal Court of Appeal
Cour d'appel fédérale
Date: 20100412
Docket: A-29-10
Citation: 2010 FCA 93
Coram: NADON J.A.
SHARLOW J.A.
STRATAS J.A.
BETWEEN:
ISRAELITE CHURCH OF CHRIST CANADA
Appellant
and
THE MINISTER OF NATIONAL REVENUE and
HER MAJESTY THE QUEEN
Respondents
Dealt with in writing without appearance of parties.
Order delivered at Ottawa, Ontario, on April 12, 2010.
REASONS FOR ORDER BY: STRATAS J.A.
CONCURRED IN BY: NADON J.A.
SHARLOW J.A.
Federal Court of Appeal
Cour d'appel fédérale
Date: 20100412
Docket: A-29-10
Citation: 2010 FCA 93
Coram: NADON J.A.
SHARLOW J.A.
STRATAS J.A.
BETWEEN:
ISRAELITE CHURCH OF CHRIST CANADA
Appellant
and
THE MINISTER OF NATIONAL REVENUE and
HER MAJESTY THE QUEEN
Respondents
REASONS FOR ORDER
STRATAS J.A.
[1] The appellant is a registered charity under the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.).
[2] The respondent, the Minister of National Revenue, has issued to the appellant a notice of intention to revoke the appellant’s registration as a charity.
[3] The appellant responded by commencing an appeal in this Court. The respondents have brought a motion to quash the appeal for want of jurisdiction.
[4] Paragraph 172(3)(a.1) of the Act provides that an appeal to this Court can only be brought after:
(a) the Minister confirms the notice referred to in paragraph 2, above; or
(b) the Minister has not confirmed the notice within 90 days after service of a notice of objection by the charity.
[5] Neither pre-condition is present in this case. Therefore, this Court does not have jurisdiction to hear the appeal. Therefore, I would grant the respondents’ motion and would quash the appeal, with costs of this motion to the respondents.
"David Stratas"
J.A.
“I agree
M. Nadon J.A.”
“I agree
K. Sharlow J.A.”
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-29-10
STYLE OF CAUSE: Israelite Church of Christ Canada v. The Minister of National Revenue, Her Majesty The Queen
MOTION DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES
REASONS FOR ORDER BY: Stratas J.A.
DATED: April 12, 2010
WRITTEN REPRESENTATIONS BY:
Jide Oladejo
FOR THE APPELLANT
Carol Calabrese
FOR THE RESPONDENT
SOLICITORS OF RECORD:
Jide Oladejo
Barrister & Solicitor
Toronto, Ontario
FOR THE APPELLANT
John H. Sims, Q.C.
Deputy Attorney General of Canada
FOR THE RESPONDENT