Date:
20080401
Docket: A-245-07
Citation: 2008 FCA 115
CORAM: SEXTON J.A.
SHARLOW J.A.
PELLETIER J.A.
BETWEEN:
ANIMAL
RESCUE MISSIONS OF CANADA INC.
Appellant
and
CANADA CUSTOMS AND
REVENUE AGENCY
Respondent
Heard at Toronto,
Ontario, on April 1, 2008.
Judgment delivered from the Bench at Toronto, Ontario, on April 1, 2008.
REASONS FOR JUDGMENT OF THE COURT BY: SHARLOW
J.A.
Date:
20080401
Docket:
A-245-07
Citation:
2008 FCA 115
CORAM: SEXTON
J.A.
SHARLOW
J.A.
PELLETIER
J.A.
BETWEEN:
ANIMAL RESCUE
MISSIONS OF CANADA INC.
Appellant
and
CANADA CUSTOMS AND
REVENUE AGENCY
Respondent
REASONS FOR JUDGMENT OF THE
COURT
(Delivered
from the Bench at Toronto, Ontario, on April 1, 2008)
SHARLOW J.A.
[1]
This is an appeal from the decision of the
Minister of National Revenue refusing to re-register the appellant Animal
Rescue Missions of Canada as a charity. Its registration had been revoked in
2001 for failure to file the prescribed returns.
[2]
Counsel for the appellant did not appear at the
time and place set for the hearing. The Court noted that his office is a few
blocks away from the Court. On the Court’s instructions the Registrar telephoned
counsel to advise that the hearing would proceed after a short delay, and if
counsel did not appear the Court would deal with the appeal on the basis of the
written material. Counsel advised that he would not appear, and so the Court
has proceeded on the basis of the written material.
[3]
Having reviewed the written submissions of both
parties, we can find no error of law or any other error that warrants the
intervention of this Court. The Minister’s refusal was based primarily on the
failure of the appellant to remedy its past failures to comply with the
requirement to file returns. The Minister was entitled to rely on that failure
as a basis for refusing to re-register the appellant.
[4]
The appeal will be dismissed with costs.
“K. Sharlow”
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-245-07
STYLE OF CAUSE: ANIMAL RESCUE MISSIONS OF CANADA INC. v. CANADA CUSTOMS AND REVENUE AGENCY
PLACE OF HEARING: TORONTO, ONTARIO
DATE OF HEARING: APRIL 1, 2008
REASONS FOR JUDGMENT OF THE COURT BY: SEXTON, SHARLOW, PELLETIER JJ.A.
DELIVERED FROM THE BENCH BY: SHARLOW J.A.
APPEARANCES:
|
J. Reed Hunter,
Q.C.
|
FOR THE APPELLANT
|
|
Justine
Malone
|
FOR THE RESPONDENT
|
SOLICITORS OF RECORD:
|
J. Reed Hunter, Q.C.
Toronto, Ontario
|
FOR THE
APPELLANT
|
|
John H. Sims,
Q.C.
Deputy Attorney General of Canada,
Ottawa, Ontario
|
FOR THE
RESPONDENT
|
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