Israelite Church of Christ Canada - CRA wins procedural matter dealing with jurisdiction of FCA

The Israelite Church of Christ Canada is a short procedural case dealing with the jurisdiction of the Federal Court of Appeal in which the federal court of appeal granted CRA’s motion to quash the appeal .  Here is CRA’s summary policy on appeals to the Federal Court of Appeal.  http://www.cra-arc.gc.ca/chrts-gvng/chrts/plcy/csp/csp-a14-eng.html  Here is more information on the appeal choices that charities have http://www.cra-arc.gc.ca/gncy/prgrms_srvcs/dsgr/chrts-eng.html  Here is the decision of the Federal Court of Appeal.

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.
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

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Mark Blumberg is a lawyer at Blumberg Segal LLP in Toronto, Ontario.  To find out more about legal services that Blumbergs provides to Canadian charities and non-profits please visit http://www.canadiancharitylaw.ca or http://www.globalphilanthropy.ca  Mark can be contacted at .(JavaScript must be enabled to view this email address) or at 416-361-1982.

This article is for information purposes only. It is not intended to be legal advice. You should not act or abstain from acting based upon such information without first consulting a legal professional.