Triumphant Church of Christ International v. Canada (National Revenue)
The Court held there was no breach of procedural fairness because the appellant was made aware of the Minister's concerns and given opportunities to respond; absent a satisfactory response, the Minister reasonably concluded the appellant failed to meet its legal obligations and properly revoked the charity's...
Source-derived case information.
- Citation
- 2009 FCA 161
- Parties
- Appellant: TRIUMPHANT CHURCH OF CHRIST INTERNATIONAL; Respondent: THE MINISTER OF NATIONAL REVENUE
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 20 May 2009
- Procedural Posture
- Income Tax Act Appeal (charity Registration Revocation) / Federal Court of Appeal Judgment
- Outcome
- Appeal dismissed with costs
- Legal Topics
- Revocation of Charitable Registration, Natural Justice, Procedural Fairness, Audit and Record Keeping
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
TRIUMPHANT CHURCH OF CHRIST INTERNATIONAL
Appellant
THE MINISTER OF NATIONAL REVENUE
Respondent
Procedural Posture
Income Tax Act Appeal (charity Registration Revocation) / Federal Court of Appeal Judgment
Legal Issues
- 1 Whether the Minister lawfully revoked the appellant's charitable registration
- 2 Whether the Minister breached procedural fairness/natural justice in the audit and revocation process
Ratio Decidendi
The Court held there was no breach of procedural fairness because the appellant was made aware of the Minister's concerns and given opportunities to respond; absent a satisfactory response, the Minister reasonably concluded the appellant failed to meet its legal obligations and properly revoked the charity's registration.
Court Disposition
Appeal dismissed with costs
Orders
- Appeal dismissed with costs
- Decision of the Minister to issue a notice of intention to revoke the appellant's registration upheld
Full Case Text
Judgment text and source record
1 paragraphs
Triumphant Church of Christ International v. Canada (National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2009-05-20 Neutral citation 2009 FCA 161 File numbers A-173-08 Decision Content Date: 20090520 Docket: A-173-08 Citation: 2009 FCA 161 CORAM: LINDEN J.A. SEXTON J.A. SHARLOW J.A. BETWEEN: TRIUMPHANT CHURCH OF CHRIST INTERNATIONAL Appellant and THE MINISTER OF NATIONAL REVENUE Respondent Heard at Toronto, Ontario, on May 20, 2009. Judgment delivered from the Bench at Toronto, Ontario, on May 20, 2009. REASONS FOR JUDGMENT OF THE COURT BY: SHARLOW J.A. Date: 20090520 Docket: A-173-08 Citation: 2009 FCA 161 CORAM: LINDEN J.A. SEXTON J.A. SHARLOW J.A. BETWEEN: TRIUMPHANT CHURCH OF CHRIST INTERNATIONAL Appellant and THE MINISTER OF NATIONAL REVENUE Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto, Ontario, on May 20, 2009) SHARLOW J.A. [1] This appeal pursuant to section 172 of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) challenges the decision of the Minister of National Revenue to issue a notice of intention to revoke the registration of the appellant church as a charitable organization. We have not been persuaded that there is any basis for reversing the Minister’s decision. [2] The appellant’s only argument is that the Minister failed to observe the requirements of natural justice and procedural fairness in that the audit and revocation process moved very quickly. Having reviewed the record and considered the submissions of counsel for the appellant, we cannot accept this argument. There is ample evidence that the appellant was made aware of the Minister’s concerns about the lack of proper record keeping, and that the appellant was given several opportunities to respond to those concerns. When the appellant did not give a satisfactory response, it was open to the Minister to conclude that the appellant had not complied its legal obligations as a registered charity and to determine that its registration should be revoked. [3] The appeal will be dismissed with costs. “K. Sharlow” J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-173-08 (APPEAL FROM A DECISION OF THE TAX AND CHARITIES APPEAL DIRECTORATE DATED 14-MAR-2008) STYLE OF CAUSE: TRIUMPHANT CHURCH OF CHRIST INTERNATIONAL v. THE MINISTER OF NATIONAL REVENUE PLACE OF HEARING: TORONTO, ONTARIO DATE OF HEARING: MAY 20, 2009 REASONS FOR JUDGMENT OF THE COURT BY: (LINDEN, SEXTON & SHARLOW JJ.A.) DELIVERED FROM THE BENCH BY: SHARLOW J.A. APPEARANCES: MAJEKODUNMI ADEGA FOR THE APPELLANT JOANNA HILL FOR THE RESPONDENT SOLICITORS OF RECORD: MAJEKODUNMI ADEGA BARRISTER AND SOLICITOR TORONTO, ON FOR THE APPELLANT John H. Sims, Q.C. Deputy Attorney General of Canada FOR THE RESPONDENT