Israelite Church of Christ Canada v. Canada (Revenu national)
Because neither statutory precondition in s.172(3)(a.1) was met (no Ministerial confirmation and the 90‑day period had not lapsed), the Federal Court of Appeal lacked jurisdiction to hear the appeal; the respondents' motion to quash was granted and the appeal was quashed with costs.
Source-derived case information.
- Citation
- 2010 FCA 93
- Parties
- Appellant: Israelite Church of Christ Canada; Respondent: The Minister of National Revenue and Her Majesty the Queen
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 12 April 2010
- Procedural Posture
- Income Tax Act Revocation Appeal / Motion to Quash for Want of Jurisdiction (preliminary Jurisdictional Challenge)
- Outcome
- Motion to quash granted; appeal quashed for want of jurisdiction
- Legal Topics
- Revocation of Charity Registration, Jurisdiction, Appealability, S.172(3)(a.1) of the Income Tax Act, Notice of Intention to Revoke, Statutory Preconditions
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Israelite Church of Christ Canada
Appellant
The Minister of National Revenue and Her Majesty the Queen
Respondent
Procedural Posture
Income Tax Act Revocation Appeal / Motion to Quash for Want of Jurisdiction (preliminary Jurisdictional Challenge)
Legal Issues
- 1 Whether the Federal Court of Appeal has jurisdiction to hear an appeal from a notice of intention to revoke a charity's registration before the Minister confirms the notice or the 90‑day statutory period after a notice of objection has expired
- 2 Interpretation and application of paragraph 172(3)(a.1) of the Income Tax Act
Ratio Decidendi
Because neither statutory precondition in s.172(3)(a.1) was met (no Ministerial confirmation and the 90‑day period had not lapsed), the Federal Court of Appeal lacked jurisdiction to hear the appeal; the respondents' motion to quash was granted and the appeal was quashed with costs.
Court Disposition
Motion to quash granted; appeal quashed for want of jurisdiction
Orders
- Motion to quash granted
- Appeal quashed
Full Case Text
Judgment text and source record
1 paragraphs
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