Canada (Minister of National Revenue) v. National Foundation for Christian Leadership

Canada (Minister of National Revenue) v. National Foundation for Christian Leadership

The judge was satisfied on the materials before the Court that the unnamed donor group was ascertainable and that the requirement was made to verify compliance by those persons with duties under the Income Tax Act; although the Minister's disclosure was imperfect, it was not so deficient as to mislead the Court or justify cancelling the authorization, therefore the review motion and any judicial review would be dismissed.

Citation
2004 FC 1753
Parties
Applicant (respondent on Motion): Minister of National Revenue; Respondent (applicant on Motion): National Foundation for Christian Leadership
Court
Federal Court
Jurisdiction
Canada
Judgment Date
15 December 2004
Procedural Posture
Ex Parte Authorization / Judicial Review Under S.231.2 Income Tax Act / Post Authorization Review Motion (subsection 231.2(5) Motion)
Outcome
Motion dismissed; application for judicial review would also be dismissed
Legal Topics
Section 231.2 Income Tax Act, Third‑party Information Requirements, Ex Parte Authorization, Judicial Review, Charitable Donation Deductions, Ascertainability of Group
Source Language
English
Tax Law Administrative Law Charities Law Procedural Law Section 231.2 Income Tax Act Third‑party Information Requirements Ex Parte Authorization Judicial Review +2 more

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Parties

Minister of National Revenue

Applicant (respondent on Motion)

National Foundation for Christian Leadership

Respondent (applicant on Motion)

Procedural Posture

Ex Parte Authorization / Judicial Review Under S.231.2 Income Tax Act / Post Authorization Review Motion (subsection 231.2(5) Motion)

Legal Issues

  1. 1 Whether the minister's authorization to require documents under s.231.2 was properly granted
  2. 2 Whether the group of unnamed persons (donors) was ascertainable
  3. 3 Whether the requirement was made to verify compliance by the persons in the group with duties under the Income Tax Act

Ratio Decidendi

The judge was satisfied on the materials before the Court that the unnamed donor group was ascertainable and that the requirement was made to verify compliance by those persons with duties under the Income Tax Act; although the Minister's disclosure was imperfect, it was not so deficient as to mislead the Court or justify cancelling the authorization, therefore the review motion and any judicial review would be dismissed.

Court Disposition

Motion dismissed; application for judicial review would also be dismissed

Orders

  • Motion dismissed
  • No order as to costs