Maisonnée de Hauterive Inc. c. Canada (Ministère du revenu national)
The Court concluded Revenue Canada's decision denying registration was not vitiated by any error justifying intervention and therefore dismissed the appeal.
Source-derived case information.
- Citation
- 2001 FCA 171
- Parties
- Appellant: LA MAISONNÉE DE HAUTERIVE INCORPORÉE; Respondent: MINISTER OF NATIONAL REVENUE, Canada Customs and Revenue Agency, Charities Division
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 29 May 2001
- Procedural Posture
- Appeal / Judgment From the Bench (final Decision)
- Outcome
- Appeal dismissed
- Legal Topics
- Charitable Registration, Denial of Registration, Judicial Review, Standard of Review
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
LA MAISONNÉE DE HAUTERIVE INCORPORÉE
Appellant
MINISTER OF NATIONAL REVENUE, Canada Customs and Revenue Agency, Charities Division
Respondent
Procedural Posture
Appeal / Judgment From the Bench (final Decision)
Legal Issues
- 1 Whether the Minister's decision denying registration as a charitable organization was vitiated by legal error
- 2 Whether the Court should intervene in the administrative decision denying charitable registration
Ratio Decidendi
The Court concluded Revenue Canada's decision denying registration was not vitiated by any error justifying intervention and therefore dismissed the appeal.
Court Disposition
Appeal dismissed
Orders
- Appeal dismissed without costs
Full Case Text
Judgment text and source record
1 paragraphs
Maisonnée de Hauterive Inc. c. Canada (Ministère du revenu national) Court (s) Database Federal Court of Appeal Decisions Date 2001-05-29 Neutral citation 2001 FCA 171 File numbers A-155-00 Decision Content Date: 20010529 Docket: A-155-00 CORAM: DESJARDINS J.A. LÉTOURNEAU J.A. NOËL J.A. BETWEEN: LA MAISONNÉE DE HAUTERIVE INCORPORÉE, legally incorporated artificial entity Appellant - AND - MINISTER OF NATIONAL REVENUE, Canada Customs and Revenue Agency, Charities Division Respondent Hearing held at Québec, Quebec on Tuesday, May 29, 2001. Judgment from the bench at Québec, Quebec on Tuesday, May 29, 2001. REASONS FOR JUDGMENT OF THE COURT BY: LÉTOURNEAU J.A. Date: 20010529 Docket: A-155-00 Neutral reference: 2001 FCA 171 CORAM: DESJARDINS J.A. LÉTOURNEAU J.A. NOËL J.A. BETWEEN: LA MAISONNÉE DE HAUTERIVE INCORPORÉE, legally incorporated artificial entity Appellant - AND - MINISTER OF NATIONAL REVENUE, Canada Customs and Revenue Agency, Charities Division Respondent REASONS FOR JUDGMENT (Delivered from the bench at Québec, Quebec on Tuesday, May 29, 2001) LÉTOURNEAU J.A. [1] Despite the excellent argument by Ms. Bibeau and the admirable work done by the Maisonnée de Hauterive Inc., the Court was not satisfied that Revenue Canada's decision denying the latter registration as a charitable organization was vitiated by any error justifying its intervention. [2] The appeal with be dismissed without costs. Gilles Létourneau J.A. Québec, Quebec May 29, 2001 Certified true translation Suzanne M. Gauthier, LL.L. Trad. a. FEDERAL COURT OF APPEAL Date: 20010529 Docket: A-155-00 Between: LA MAISONNÉE DE HAUTERIVE INCORPORÉE, legally incorporated artificial entity Appellant - AND - MINISTER OF NATIONAL REVENUE, Canada Customs and Revenue Agency, Charities Division Respondent REASONS FOR JUDGMENT FEDERAL COURT APPEAL DIVISION NAMES OF COUNSEL AND SOLICITORS OF RECORD COURT FILE No.: A-155-00 STYLE OF CAUSE: LA MAISONNÉE DE HAUTERIVE INCORPORÉE, legally incorporated artificial entity Appellant - AND - MINISTER OF NATIONAL REVENUE, Canada Customs and Revenue Agency, Charities Division Respondent PLACE OF HEARING: Québec, Quebec DATE OF HEARING: May 29, 2001 REASONS FOR JUDGMENT OF THE COURT BY: Létourneau J.A. DATED: May 29, 2001 APPEARANCES: Lise Bibeau for the appellant Roger Leclaire for the respondent SOLICITORS OF RECORD: 283 boul. Lassale, bureau 6 for the appellant Baie-Comeau, Quebec Morris Rosenberg for the respondent Deputy Attorney General of Canada