Date: 20130305
Docket: A-382-11
Citation: 2013
FCA 65
CORAM: NOËL J.A.
GAUTHIER J.A.
TRUDEL J.A.
BETWEEN:
THE
WORLD JOB AND FOOD BANK INC.
Appellant
and
HER
MAJESTY THE QUEEN
Respondent
Heard
at Calgary, Alberta, on March 5, 2013.
Judgment delivered from the Bench at Calgary, Alberta, on March 5,
2013.
REASONS
FOR JUDGMENT OF THE COURT BY: GAUTHIER J.A.
.
Date: 20130305
Docket: A-382-11
Citation: 2013 FCA 65
CORAM: NOËL
J.A.
GAUTHIER
J.A.
TRUDEL
J.A.
BETWEEN:
THE WORLD JOB AND FOOD
BANK INC.
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
OF THE COURT
(Delivered
from the Bench at Calgary, Alberta, on March 5, 2013.)
GAUTHIER
J.A.
[1]
The
World Job and Food Bank Inc. (WJFB) appeals to this Court pursuant to paragraph
172(3)(a.1) of the Income Tax Act, R.S.C., 1985, c. 1 (5th Supp.)
(the Act) from the Canada Revenue Agency’s (CRA) confirmation of the
Minister’s proposal to revoke WJFB’s registration as a charitable organization
based on the list of non-compliance set out in the Minister’s Notice of Intent
to Revoke.
[2]
The
Notice of Intent to Revoke was issued after the CRA had completed an audit for
the period of 2003 to 2006. The grounds listed therein and in
CRA’s Notice of confirmation are that WJFB failed to demonstrate that it
devotes all of its resources to charitable activities carried on by itself, it
failed to keep information in such form so as to enable the Minister to
determine whether there are any grounds for the revocation of registration, and
it failed to keep a duplicate of each receipt containing prescribed information
for donations received by it. During the hearing, WJFB conceded this last
ground.
[3]
The
conclusion that WJFB ceased to qualify for registration as a charitable
organization under the Act is a finding of mixed fact and law reviewable
on a reasonableness standard (Hostelling
International Canada v. MNR, 2008 FCA 396 at para 7; House of Holy God v. Canada (Attorney General), 2009 FCA 148 at para 4).
[4]
Before
this Court, WJFB argues that the decision-maker erred in ignoring evidence
submitted to establish that it devotes all its resources to charitable
activities carried on by itself as well as some comments in the auditor’s
report. It argues that it supplied sufficient documentation to prove that it
meets the Act’s requirements, particularly subsections 149.1 and 230(2).
[5]
In
order to succeed in this appeal, WJFB had to demonstrate
that all three bases for the Minister’s and the CRA’s conclusion are
unreasonable, as each of them is sufficient to justify the decision to revoke.
WJFB has evidently not done so. There is evidence in the record to support the
decision on all three grounds. It is not this Court’s role to re-weigh the
evidence.
[6] At the hearing of the
appeal, WJFB raised for the first time the argument that the Minister’s
published guidelines prevented her from exercising her discretion by revoking
WJFB’s status. Even if we assume that the guidelines somehow restrict the
exercise of the Minister’s discretion to revoke, the record support the fact
that this is a case of aggravated non compliance as the organization cannot or
will not bring itself into compliance. (see Guidelines for applying the new
sanctions, page 2- aggravated non compliance)
[7] Accordingly, the appeal
will be dismissed with costs.
"Johanne
Gauthier"
FEDERAL COURT OF
APPEAL
NAMES OF COUNSEL AND
SOLICITORS OF RECORD
DOCKET: A-382-11
STYLE OF CAUSE: THE
WORLD JOB AND FOOD BANK INC. v.
HER
MAJESTY THE QUEEN
PLACE OF HEARING: CALGARY, ALBERTA
DATE OF HEARING: MARCH 05, 2013
REASONS FOR JUDGMENT
BY: NOËL J.A.
GAUTHIER J.A.
TRUDEL
J.A.
DELIVERED FROM THE
BENCH BY: GAUTHIER J.A.
DATED: MARCH 05, 2013
APPEARANCES:
|
Mr. Matthew Clark
|
FOR
THE APPELLANT
|
|
Ms.
Justine Malone
|
FOR
THE RESPONDENT
|
SOLICITORS
OF RECORD:
|
Shea Nerland Calnan LLP
Calgary, Alberta
|
FOR THE APPELLANT
|
|
William F. Pentney
Deputy
Attorney General of Canada
|
FOR THE RESPONDENT
|
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