Christ Apostolic Church of God Mission International v. Canada (National Revenue)

Christ Apostolic Church of God Mission International v. Canada (National Revenue)
Court (s) Database
Federal Court of Appeal Decisions
Date
2009-05-20
Neutral citation
2009 FCA 162
File numbers
A-287-08
Decision Content
Date: 20090520
Docket: A-287-08
Citation: 2009 FCA 162
CORAM: LINDEN J.A.
SEXTON J.A.
SHARLOW J.A.
BETWEEN:
CHRIST APOSTOLIC CHURCH OF GOD MISSION 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-287-08
Citation: 2009 FCA 162
CORAM: LINDEN J.A.
SEXTON J.A.
SHARLOW J.A.
BETWEEN:
CHRIST APOSTOLIC CHURCH OF GOD MISSION 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 is an appeal pursuant to section 172 of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), of 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. Having reviewed the record and heard counsel for the appellant, we have not been persuaded that there is any basis for reversing the Minister’s decision.
[2] The appellant’s principal argument is that the “compliance agreement” it signed during the course of the audit at the request of the auditor could not be unilaterally withdrawn by the Minister. We see no merit in this argument. The compliance agreement was subject to review by the Minister after considering the results of the audit. It was open to the Minister, after reviewing the audit report, to conclude that the appellant’s non-compliance was so substantial that it could not be remedied by the promises made by the appellant in the compliance agreement.
[3] The appellant also argues that the Minister failed to observe the requirements of natural justice and procedural fairness in deciding to revoke the appellant’s registration as a charity without first giving it the chance to argue that the compliance agreement should have been a sufficient sanction. However, the record discloses that during the objection process, the appellant could have made submissions to that effect but failed to do so. That failure cannot be attributed to any procedural failure on the part of the Minister.
[4] For these reasons, the appeal will be dismissed with costs.
“K. Sharlow”
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-287-08
(APPEAL FROM A DECISION OF ELIZABETH TROMP, DIRECTOR GENERAL, CHARITIES DATED 30-AUG-2006)
STYLE OF CAUSE: CHRIST APOSTOLIC CHURCH OF GOD
MISSION INTERNATIONAL v. THE MINISTER
ON 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:
MR. MAJEKODUNMI ADEGA
BARRISTER AND SOLICITOR
TORONTO, ON
FOR THE APPELLANT
John H. Sims, Q.C.
Deputy Attorney General of Canada
FOR THE RESPONDENT