Redeemer Foundation v. Canada (Minister of National Revenue)

Redeemer Foundation v. Canada (Minister of National Revenue)

The Federal Court of Appeal held the Motions Judge did not commit a reversible error in dismissing the adjournment motion and granting an extension of time; absent palpable and overriding error, the exercise of discretion must stand, so the appeal was dismissed.

Source-derived case information.

Citation
2005 FCA 233
Parties
Respondent: Redeemer Foundation; Appellant: The Minister of National Revenue
Court
Federal Court of Appeal
Jurisdiction
Canada
Judgment Date
15 June 2005
Procedural Posture
Appeal From Federal Court Order Concerning Judicial Review Application and Extension of Time / Federal Court of Appeal Hearing (appeal Stage)
Outcome
Appeal dismissed; order of Federal Court permitting filing of notice of application for judicial review upheld
Legal Topics
Extension of Time, Adjournment, Discretion, Standard of Review, Costs
Source Language
en
Administrative Law Procedural Law Judicial Review Tax Law Extension of Time Adjournment Discretion Standard of Review +1 more

Source-derived case record

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Legal principles 3 Party arguments 2 Amounts and remedies 1
Sign in to unlock

Parties

Redeemer Foundation

Respondent

The Minister of National Revenue

Appellant

Procedural Posture

Appeal From Federal Court Order Concerning Judicial Review Application and Extension of Time / Federal Court of Appeal Hearing (appeal Stage)

  1. 1 Whether the Motions Judge erred in granting an extension of time to file a notice of application for judicial review
  2. 2 Whether the Motions Judge erred in dismissing the appellant's motion for an adjournment
  3. 3 Whether the exercise of judicial discretion was reasonable and reviewable on appeal

Ratio Decidendi

The Federal Court of Appeal held the Motions Judge did not commit a reversible error in dismissing the adjournment motion and granting an extension of time; absent palpable and overriding error, the exercise of discretion must stand, so the appeal was dismissed.

Court Disposition

Appeal dismissed; order of Federal Court permitting filing of notice of application for judicial review upheld

Orders

  • Appeal dismissed
  • Order permitting Redeemer Foundation to file a notice of application for judicial review is upheld