Date: 19991006
Docket: A-745-95
MONTREAL, QUEBEC, THIS 6th DAY OF OCTOBER 1999
CORAM: THE HONOURABLE MADAME JUSTICE DESJARDINS
THE HONOURABLE MR. JUSTICE LÉTOURNEAU
THE HONOURABLE MR. JUSTICE CHEVALIER, Deputy Judge
BETWEEN:
ENFANT RECHERCHE/CHILD SEARCH
Appellant
AND
MINISTER OF NATIONAL REVENUE
Respondent
O R D E R
On consent, the additional evidence submitted by the appellant in his oral motion is allowed and the case material is so modified.
Alice Desjardins
J.A.
Date: 19991006
Docket: A-745-95
MONTREAL, QUEBEC, THIS 6th DAY OF OCTOBER 1999
CORAM: THE HONOURABLE MADAME JUSTICE DESJARDINS
THE HONOURABLE MR. JUSTICE LÉTOURNEAU
THE HONOURABLE MR. JUSTICE CHEVALIER, Deputy Judge
BETWEEN:
ENFANT RECHERCHE/CHILD SEARCH
Appellant
AND
MINISTER OF NATIONAL REVENUE
Respondent
J U D G M E N T
This appeal is dismissed without costs as requested by the respondent.
Alice Desjardins
J.A.
Date: 19991006
Docket: A-745-95
CORAM: DESJARDINS, J.A.
LÉTOURNEAU, J.A.
CHEVALIER, D.J.A.
BETWEEN:
ENFANT RECHERCHE/CHILD SEARCH
Appellant
AND
MINISTER OF NATIONAL REVENUE
Respondent
Hearing held in Montreal (Quebec), Wednesday, October 6, 1999
Judgment pronounced at hearing in Montreal (Quebec), Wednesday, October 6, 1999
REASONS FOR JUDGMENT OF THE COURT: DESJARDINS, J.A.
Date: 19991006
Docket: A-745-95
CORAM: DESJARDINS, J.A.
LÉTOURNEAU, J.A.
CHEVALIER, D.J.A.
BETWEEN:
ENFANT RECHERCHE/CHILD SEARCH
Appellant
AND
MINISTER OF NATIONAL REVENUE
Respondent
REASONS FOR JUDGMENT
DESJARDINS, J.:
[1] Even if we were to revisit the decision of the respondent dated November 1, 1995, in light of the decision of the Supreme Court of Canada in Vancouver Society v. M.N.R.1, we are not satisfied that the appellant has demonstrated that the Minister erred in finding that it had not met the requirements imposed by the Income Tax Act for registration as a charity2. In particular, when the Minister found that the appellant had not provided sufficient written information concerning the plan and structure of the prevention program it wished to offer school children. Or when the Minister queried whether qualified training would be provided for volunteers. And although the appellant provided some evidence of an expression of gratitude from relatives of a missing child in circumstances where the appellant offered its services, we see no error in the Minister's conclusion that the appellant failed to provide satisfactory evidence of community support for the program proposed by the appellant.
[3] This appeal will therefore be dismissed without costs, as requested by the respondent.
Alice Desjardins
J.A.
FEDERAL COURT OF CANADA
APPEAL DIVISION
NAMES OF COUNSEL AND SOLICITORS ON THE RECORD
COURT FILE NO.: A-745-95
STYLE OF CAUSE: ENFANT RECHERCHE/CHILD SEARCH
Appellant
AND
MINISTER OF NATIONAL REVENUE
Respondent
PLACE OF HEARING: Montreal, Quebec
DATE OF HEARING: October 6, 1999
REASONS FOR JUDGMENT OF DESJARDINS, J.
DATED: October 6, 1999
APPEARANCES:
Robert Lindblad for the Appellant
Mr. Roger Leclair for the Respondent
SOLICITORS OF RECORD:
Robert Lindblad for the Appellant
Montreal, Quebec
Morrris Rosenberg
Deputy Attorney General of Canada
Ottawa, Ontario for the Respondent
__________________2 R.S.C. 1985 5th suppl. C.1, subsection 248(1), "registered charity"