Animal Rescue Missions of Canada Inc. v. Canada (Customs and Revenue Agency)
The Minister's refusal to re-register was justified because the appellant failed to remedy past failures to file prescribed returns; no error of law or other basis for intervention by the Court was shown, therefore the appeal is dismissed.
Source-derived case information.
- Citation
- 2008 FCA 115
- Parties
- Appellant: ANIMAL RESCUE MISSIONS OF CANADA INC.; Respondent: CANADA CUSTOMS AND REVENUE AGENCY
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 1 April 2008
- Procedural Posture
- Appeal to Federal Court of Appeal / Final Decision on Appeal
- Outcome
- Appeal dismissed with costs.
- Legal Topics
- Charitable Registration, Revocation of Registration, Failure to File Returns, Judicial Review of Administrative Decision
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
ANIMAL RESCUE MISSIONS OF CANADA INC.
Appellant
CANADA CUSTOMS AND REVENUE AGENCY
Respondent
Procedural Posture
Appeal to Federal Court of Appeal / Final Decision on Appeal
Legal Issues
- 1 Whether the Minister erred in refusing to re-register the appellant as a charity
- 2 Whether the appellant's past failures to file prescribed returns justified refusal to re-register
- 3 Whether there was any error of law warranting intervention by the Court
Ratio Decidendi
The Minister's refusal to re-register was justified because the appellant failed to remedy past failures to file prescribed returns; no error of law or other basis for intervention by the Court was shown, therefore the appeal is dismissed.
Court Disposition
Appeal dismissed with costs.
Orders
- Appeal dismissed with costs.
Full Case Text
Judgment text and source record
1 paragraphs
Animal Rescue Missions of Canada Inc. v. Canada (Customs and Revenue Agency) Court (s) Database Federal Court of Appeal Decisions Date 2008-04-01 Neutral citation 2008 FCA 115 File numbers A-245-07 Decision Content Date: 20080401 Docket: A-245-07 Citation: 2008 FCA 115 CORAM: SEXTON J.A. SHARLOW J.A. PELLETIER J.A. BETWEEN: ANIMAL RESCUE MISSIONS OF CANADA INC. Appellant and CANADA CUSTOMS AND REVENUE AGENCY Respondent Heard at Toronto, Ontario, on April 1, 2008. Judgment delivered from the Bench at Toronto, Ontario, on April 1, 2008. REASONS FOR JUDGMENT OF THE COURT BY: SHARLOW J.A. Date: 20080401 Docket: A-245-07 Citation: 2008 FCA 115 CORAM: SEXTON J.A. SHARLOW J.A. PELLETIER J.A. BETWEEN: ANIMAL RESCUE MISSIONS OF CANADA INC. Appellant and CANADA CUSTOMS AND REVENUE AGENCY Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto, Ontario, on April 1, 2008) SHARLOW J.A. [1] This is an appeal from the decision of the Minister of National Revenue refusing to re-register the appellant Animal Rescue Missions of Canada as a charity. Its registration had been revoked in 2001 for failure to file the prescribed returns. [2] Counsel for the appellant did not appear at the time and place set for the hearing. The Court noted that his office is a few blocks away from the Court. On the Court’s instructions the Registrar telephoned counsel to advise that the hearing would proceed after a short delay, and if counsel did not appear the Court would deal with the appeal on the basis of the written material. Counsel advised that he would not appear, and so the Court has proceeded on the basis of the written material. [3] Having reviewed the written submissions of both parties, we can find no error of law or any other error that warrants the intervention of this Court. The Minister’s refusal was based primarily on the failure of the appellant to remedy its past failures to comply with the requirement to file returns. The Minister was entitled to rely on that failure as a basis for refusing to re-register the appellant. [4] The appeal will be dismissed with costs. “K. Sharlow” J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-245-07 STYLE OF CAUSE: ANIMAL RESCUE MISSIONS OF CANADA INC. v. CANADA CUSTOMS AND REVENUE AGENCY PLACE OF HEARING: TORONTO, ONTARIO DATE OF HEARING: APRIL 1, 2008 REASONS FOR JUDGMENT OF THE COURT BY: SEXTON, SHARLOW, PELLETIER JJ.A. DELIVERED FROM THE BENCH BY: SHARLOW J.A. APPEARANCES: J. Reed Hunter, Q.C. FOR THE APPELLANT Justine Malone FOR THE RESPONDENT SOLICITORS OF RECORD: J. Reed Hunter, Q.C. Toronto, Ontario FOR THE APPELLANT John H. Sims, Q.C. Deputy Attorney General of Canada, Ottawa, Ontario FOR THE RESPONDENT