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

April 16, 2010 | By: .(JavaScript must be enabled to view this email address) Mark Blumberg
Topics: News, What's New from the Charities Directorate of CRA, Canadian Charity Law

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


———————————————————-

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 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.

Do you require legal advice with respect to Canadian or Ontario non-profits or charities?

Contact

Charity Lawyer Mark Blumberg

Mark Blumberg is a partner at the law firm of Blumberg Segal LLP in Toronto and works almost exclusively in the areas of non-profit and charity law.

mark@blumbergs.ca
416.361.1982
Download vCard

Connect

Locate

Blumberg Segal LLP
Barristers & Solicitors
#1202 - 390 Bay Street
Toronto, Ontario
M5H 2Y2 Canada

Charity Law List

Join Blumbergs' non-profit and charities newsletter
View recent issue: July 2019