Federal Court of Appeal Decisions

Decision Information

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

 

 

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