Date: 20010529
Docket: A-155-00
CORAM: DESJARDINS J.A.
BETWEEN:
LA MAISONNÉE DE HAUTERIVE
INCORPORÉE, legally incorporated
artificial entity
Appellant
- AND -
MINISTER OF NATIONAL REVENUE,
Canada Customs and Revenue Agency,
Charities Division
Respondent
Hearing held at Québec, Quebec on Tuesday, May 29, 2001.
Judgment from the bench at Québec, Quebec on Tuesday, May 29, 2001.
REASONS FOR JUDGMENT OF THE COURT BY: LÉTOURNEAU J.A.
Date: 20010529
Docket: A-155-00
Neutral reference: 2001 FCA 171
CORAM: DESJARDINS J.A.
LÉTOURNEAU J.A.
NOËL J.A.
BETWEEN:
LA MAISONNÉE DE HAUTERIVE
INCORPORÉE, legally incorporated
artificial entity
Appellant
- AND -
MINISTER OF NATIONAL REVENUE,
Canada Customs and Revenue Agency,
Charities Division
Respondent
(Delivered from the bench at Québec, Quebec
on Tuesday, May 29, 2001)
LÉTOURNEAU J.A.
[1] Despite the excellent argument by Ms. Bibeau and the admirable work done by the Maisonnée de Hauterive Inc., the Court was not satisfied that Revenue Canada's decision denying the latter registration as a charitable organization was vitiated by any error justifying its intervention.
[2] The appeal with be dismissed without costs.
|
Gilles Létourneau J.A. |
Québec, Quebec
May 29, 2001
Certified true translation
Suzanne M. Gauthier, LL.L. Trad. a.
FEDERAL COURT OF APPEAL
Date: 20010529
Docket: A-155-00
Between:
LA MAISONNÉE DE HAUTERIVE
INCORPORÉE, legally incorporated
artificial entity
Appellant
- AND -
MINISTER OF NATIONAL REVENUE,
Canada Customs and Revenue Agency,
Charities Division
Respondent
REASONS FOR JUDGMENT
FEDERAL COURT APPEAL DIVISION
NAMES OF COUNSEL AND SOLICITORS OF RECORD
COURT FILE No.: A-155-00
STYLE OF CAUSE: LA MAISONNÉE DE HAUTERIVE
INCORPORÉE, legally incorporated
artificial entity
Appellant
- AND -
MINISTER OF NATIONAL REVENUE,
Canada Customs and Revenue Agency,
Charities Division
Respondent
PLACE OF HEARING: Québec, Quebec
DATE OF HEARING: May 29, 2001
REASONS FOR JUDGMENT
OF THE COURT BY: Létourneau J.A.
DATED: May 29, 2001
APPEARANCES:
Lise Bibeau for the appellant
Roger Leclaire for the respondent
SOLICITORS OF RECORD:
283 boul. Lassale, bureau 6 for the appellant
Baie-Comeau, Quebec
Morris Rosenberg for the respondent
Deputy Attorney
General of Canada