Date: 20110620
Docket: A-130-11
Citation: 2011 FCA
206
Present: NOËL J.A.
BETWEEN:
INTERNATIONAL RELIEF FUND FOR
THE AFFLICTED
AND NEEDY (CANADA)
Applicant
and
MINISTER
OF NATIONAL REVENUE
Respondent
Dealt with in writing without appearance
of parties.
Order delivered
at Ottawa, Ontario, on June 20, 2011.
REASONS
FOR ORDER BY: NOËL
J.A.
Date: 20110620
Docket:
A-130-11
Citation: 2011 FCA 206
Present: NOËL
J.A.
BETWEEN:
INTERNATIONAL RELIEF FUND FOR THE
AFFLICTED
AND NEEDY (CANADA)
Applicant
and
MINISTER OF
NATIONAL REVENUE
Respondent
REASONS FOR ORDER
NOËL J.A.
[1]
I
am seized with a motion by the respondent to strike the applicant’s application
for an extension of time made pursuant to paragraph 168(2)(b) of the Income
Tax Act, R.S.C. 1985, c. 1 (5th Supp.) (the Income Tax Act).
Subsection 168(2) provides:
|
Revocation of registration
168. (2) Where the Minister gives
notice under subsection 168(1) to a registered charity or to a registered
Canadian amateur athletic association,
(a) if
the charity or association has applied to the Minister in writing for the
revocation of its registration, the Minister shall, forthwith after the
mailing of the notice, publish a copy of the notice in the Canada
Gazette, and
(b) in
any other case, the Minister may, after the expiration of 30 days from the
day of mailing of the notice, or after the expiration of such extended period
from the day of mailing of the notice as the Federal Court of Appeal or a
judge of that Court, on application made at any time before the determination
of any appeal pursuant to subsection 172(3) from the giving of the notice,
may fix or allow, publish a copy of the notice in the Canada
Gazette,
and
on that publication of a copy of the notice, the registration of the charity
or association is revoked.
|
Révocation de l’enregistrement
168. (2) Le ministre doit, dans le cas
de l’alinéa a), et peut, dans les autres cas, publier dans la
Gazette du Canada copie de l’avis prévu au paragraphe (1). Sur publication de
cette copie, l’enregistrement de l’organisme de bienfaisance ou de
l’association canadienne de sport amateur est révoqué. La copie de l’avis
doit être publiée dans les délais suivants :
a) immédiatement après la mise à la poste de l’avis, si
l’organisme de bienfaisance ou l’association a adressé la demande visée à
l’alinéa (1)a);
b) dans les autres cas, soit 30 jours après la mise à la poste de
l’avis, soit à l’expiration de tout délai supérieur à 30 jours courant de la
mise à la poste de l’avis que la Cour d’appel fédérale ou l’un de ses juges
fixe, sur demande formulée avant qu’il ne soit statué sur tout appel interjeté
en vertu du paragraphe 172(3) au sujet de la signification de cet avis.
|
[2]
I
agree with the respondent’s submission that since the applicant’s registration
as a charity has been revoked, the extension of time is without object, and the
application is accordingly moot.
[3]
The
applicant’s contention that the respondent’s letter dated March 22, 2011 is
evidence of the fact that registration can be reinstated after formal
revocation and that accordingly the matter is not moot is without foundation. This
letter merely sought to protect the integrity of the Court process in the event
of a conflict arising from the due exercise of the Minister’s power to publish
the
Notice of Revocation and the power of the
Court to extend the 30-day period.
[4]
As
otherwise subsections 168(4) and 172(3) provide for an alternative means of
reviewing the substantive issue raised by the applicant i.e. whether it
qualifies as a charity, and as this process is engaged, there is no basis for
this Court to exercise its discretion to hear the application despite its
mootness.
[5]
I
would accordingly allow the respondent’s motion to strike with costs.
“Marc
Noël”
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND
SOLICITORS OF RECORD
DOCKET: A-130-11
STYLE OF CAUSE: INTERNATIONAL
RELIEF FUND FOR THE AFFLICTED AND NEEDY (CANADA)
MOTION
DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES
REASONS FOR ORDER BY: NOËL J.A.
DATED: June 20, 2011
WRITTEN
REPRESENTATIONS BY:
|
Yavar Hameed
|
FOR
THE APPLICANT
|
|
Akbar
Mohamed
|
FOR
THE APPLICANT
|
|
Joanna Hill
|
FOR
THE RESPONDENT
|
SOLICITORS
OF RECORD:
|
HAMEED & FARROKHZAD
Ottawa,
Ontario
|
FOR
THE APPLICANT
|
|
KUTTY
SYED MOHAMED
Toronto, Ontario
|
FOR
THE APPLICANT
|
|
MYLES J. KIRVAN
Deputy
Attorney General of Canada
|
FOR
THE RESPONDENT
|
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