Federal Court of Appeal Decisions

Decision Information

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

 

 

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