La Galerie Fôkus v. Canada (National Revenue)
The Minister's decision to uphold the notice of intent to revoke was reasonable because the record demonstrated sale of paintings for the benefit of artists rather than promotion in furtherance of the charity's objects, and because issuing donation receipts and directing funds to a non‑qualified donee (Gosh Shalom)...
Source-derived case information.
- Citation
- 2018 FCA 198
- Parties
- Appellant: La Galerie Fôkus; Respondent: Minister of National Revenue
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 24 October 2018
- Procedural Posture
- Appeal to Federal Court of Appeal / Decision on Appeal (oral Reasons Delivered From the Bench)
- Outcome
- Appeal dismissed without costs.
- Legal Topics
- Revocation of Charitable Registration, Receipting to Non‑qualified Donees, Charitable Purpose (promotion of Art), Standard of Review: Reasonableness
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
La Galerie Fôkus
Appellant
Minister of National Revenue
Respondent
Procedural Posture
Appeal to Federal Court of Appeal / Decision on Appeal (oral Reasons Delivered From the Bench)
Legal Issues
- 1 Was the Minister's decision to uphold the notice of intent to revoke the charity's registration reasonable?
- 2 Whether the organization's activities constituted promotion of art in furtherance of charitable objects or were sales for artists' benefit.
- 3 Whether donations and issuance of receipts for a non‑qualified donee (Gosh Shalom) were consistent with the charity's objects.
Ratio Decidendi
The Minister's decision to uphold the notice of intent to revoke was reasonable because the record demonstrated sale of paintings for the benefit of artists rather than promotion in furtherance of the charity's objects, and because issuing donation receipts and directing funds to a non‑qualified donee (Gosh Shalom) was inconsistent with the registered objects, justifying revocation.
Court Disposition
Appeal dismissed without costs.
Orders
- Appeal dismissed without costs.
Full Case Text
Judgment text and source record
1 paragraphs
La Galerie Fôkus v. Canada (National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2018-10-24 Neutral citation 2018 FCA 198 File numbers A-188-16 Decision Content Date: 20181024 Docket: A-188-16 Citation: 2018 FCA 198 [ENGLISH TRANSLATION] CORAM: PELLETIER J.A. BOIVIN J.A. DE MONTIGNY J.A. BETWEEN: LA GALERIE FÔKUS Appellant and MINISTER OF NATIONAL REVENUE Respondent Heard at Montréal, Quebec, on October 24, 2018. Judgment delivered from the bench at Montréal, Quebec, on October 24, 2018. REASONS FOR JUDGMENT OF THE COURT BY: PELLETIER J.A. Date: 20181024 Docket: A-188-16 Citation: 2018 FCA 198 CORAM: PELLETIER J.A. BOIVIN J.A. DE MONTIGNY J.A. BETWEEN: LA GALERIE FÔKUS Appellant and MINISTER OF NATIONAL REVENUE Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the bench at Montréal, Quebec, on October 24, 2018) PELLETIER J.A. [1] After listening closely to Mr. Weizfeld’s comments, we are not convinced that the Minister of National Revenue made an unreasonable decision in upholding the notice of intent to revoke the registration of La Galerie Fôkus. [2] Although promoting art can be a purpose that benefits the community, the fact remains that the evidence does not show promotional activities, but rather the selling of paintings for the benefit of the artists. [3] With respect to the donations made to Gosh Shalom, a non-qualified donee, his activities, while laudable, do not align with the objects of La Galerie Fôkus, which is required by the Act for activities undertaken by an agent of the registered organization. [4] Lastly, the issuing of receipts for donations directed to non-qualified donees, such as Gosh Shalom, is a valid reason for revocation. The Minister’s decision in this regard is reasonable. [5] Following the delivery of these reasons and the judgment from the bench, the Crown informed the Court in writing that it no longer wished to seek costs. In light of the circumstances of this case, the appeal should be dismissed without costs. [6] For these reasons, the appeal will be dismissed without costs. “J.D. Denis Pelletier” J.A. Certified true translation Erich Klein FEDERAL COURT OF APPEAL SOLICITORS OF RECORD Docket: A-188-16 STYLE OF CAUSE: LA GALERIE FÔKUS v. MINISTER OF NATIONAL REVENUE PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: October 24, 2018 REASONS FOR JUDGMENT OF THE COURT BY: PELLETIER J.A. BOIVIN J.A. DE MONTIGNY J.A. DELIVERED FROM THE BENCH BY: PELLETIER J.A. APPEARANCES: Abraham Weizfeld FOR THE APPELLANT Mélanie Sauriol Justine Malone FOR THE RESPONDENT SOLICITORS OF RECORD: Attorney General of Canada FOR THE RESPONDENT