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Cour d'appel fédérale |
SHARLOW J.A.
STRATAS J.A.
BETWEEN:
ISRAELITE CHURCH OF CHRIST CANADA
and
THE MINISTER OF NATIONAL REVENUE and
HER MAJESTY THE QUEEN
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.
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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
[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.
“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.
WRITTEN REPRESENTATIONS BY:
FOR THE APPELLANT
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FOR THE RESPONDENT
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SOLICITORS OF RECORD:
Barrister & Solicitor Toronto, Ontario
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FOR THE APPELLANT
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Deputy Attorney General of Canada |
FOR THE RESPONDENT
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