Redeemer Foundation v. Canada (Minister of National Revenue), 2005 FCA 233

Date: 20050615

Docket: A-157-05

Citation: 2005 FCA 233

CORAM:        ROTHSTEIN J.A.

EVANS J.A.

MALONE J.A.

BETWEEN:

                                                     REDEEMER FOUNDATION

                                                                                                                                        Respondent

                                                                           and

THE MINISTER OF NATIONAL REVENUE

Appellant

Heard at Toronto, Ontario, on June 15, 2005.

Judgment delivered from the Bench at Toronto, Ontario, on June 15, 2005.

REASONS FOR JUDGMENT OF THE COURT BY:                                                     EVANS J.A.

Date: 20050615

Docket: A-157-05

Citation: 2005 FCA 233

CORAM:        ROTHSTEIN J.A.

EVANS J.A.

MALONE J.A.

BETWEEN:

                                                     REDEEMER FOUNDATION

                                                                                                                                        Respondent

                                                                           and

THE MINISTER OF NATIONAL REVENUE

Appellant

REASONS FOR JUDGMENT OF THE COURT

(Delivered from the Bench at Toronto, Ontario, on June 15, 2005)

EVANS J.A.

[1]                This is an appeal by the Minister of National Revenue from an order of Rouleau J. of the Federal Court, dated April 11, 2005, permitting Redeemer Foundation to file a notice of application for judicial review, even though more than 30 days had elapsed since the decision sought to be challenged was made.

[2]                Having heard full and able arguments advanced on behalf of the parties, and having considered the criteria relevant to the exercise of discretion for the grant of an extension of time to file an application for judicial review, we are not persuaded that the Motions Judge made any reversible error when he dismissed the appellant's motion for an adjournment and, in the exercise of his discretion, granted the respondent's motion for an extension of time for filing its notice of application for judicial review.

[3]                For these reasons, the appeal will be dismissed with costs fixed in the lump sum of $3,400.00 inclusive of disbursements and GST.

                                                                                                                                   "John M. Evans"                 

                                                                                                                                                      J.A.                        

                                                  FEDERAL COURT OF APPEAL

                            NAMES OF COUNSEL AND SOLICITORS OF RECORD

DOCKET:                                           A-157-05

STYLE OF CAUSE:               REDEEMER FOUNDATION

                                                                                                                                          Respondent

and

THE MINISTER OF NATIONAL REVENUE

Appellant

PLACE OF HEARING:                     TORONTO, ONTARIO

DATE OF HEARING:                       JUNE 15, 2005

REASONS FOR JUDGMENT

OF THE COURT:                               (ROTHSTEIN, EVANS & MALONE JJ.A.)

DELIVERED FROM

THE BENCH:                                     EVANS J.A.

APPEARANCES:

Jacqueline L. King

Erin Tully                                               FOR THE RESPONDENT

Peter A. Vita, Q.C.      

Aleksandrs Zemdegs                             FOR THE APPELLANT

SOLICITORS OF RECORD:

Miller Thomson LLP

Barristers & Solicitors

Toronto, Ontario                                   FOR THE RESPONDENT

John H. Sims, Q.C.

Deputy Attorney General of Canada      FOR THE APPELLANT