Toronto Volgograd Committee v. Minister Of National Revenue, (1988) 83 N.R. 241 (FCA)

• Judge: Mahoney, Marceau and Stone, JJ.
• Court: Federal Court of Appeal (Canada)
• Case Date: January 19, 1988
• Jurisdiction: Canada (Federal)
• Citations: (1988), 83 N.R. 241 (FCA)

Toronto Volgograd Committee v. MNR (1988), 83 N.R. 241 (FCA)

MLB headnote and full text

Toronto Volgograd Committee (appellant) v. The Minister of National Revenue (respondent)

(A-710-86)

Indexed As: Toronto Volgograd Committee v. Minister Of National Revenue

Federal Court of Appeal

Mahoney, Marceau and Stone, JJ.

March 3, 1988.

Summary:

The Toronto Volgograd Committee applied for registration as a "charitable organization" pursuant to the provisions of the Income Tax Act. The Minister of National Revenue rejected the application. The Committee appealed.

The Federal Court of Appeal dismissed the appeal.

Income Tax - Topic 7533

Exemptions - Charitable organizations - The Toronto Volgograd Committee was an unincorporated voluntary association formed to, inter alia, foster a relationship between the people of the City of Toronto (Canada) and Volgograd (U.S.S.R.) - Issues of concern to be discussed included the risk of nuclear war - The Minister of National Revenue refused to register the organization as a charity for income tax purposes - The Federal Court of Appeal affirmed the Minister's decision, where the activities of the Committee were political rather than for the advancement of education and the activities were not beneficial to the community in a way the law regards as charitable.

Income Tax - Topic 7533

Exemptions - Charitable organizations - The Income Tax Act gave special tax status to "charitable foundations" and "charitable organizations" (s. 149. 1(1)) - The Federal Court of Appeal discussed the approach to be taken in determining whether a particular association could be considered to be charitable within the meaning of s. 149.1(1) - See paragraphs 8 to 10, 19 to 30.

Cases Noticed:

Commissioners for Special Tax Purposes of The Income Tax v. Pemsel, [1891] A.C. 531 (H.L.), appld. [paras. 8, 27].

Native Communications Society of B.C. v. Minister of National Revenue, [1986] 3 F.C. 471; 67 N.R. 146; 86 D.T.C. 6353, consd. [paras. 8, 12, 15, 19, footnote 2].

Re Laidlaw Foundation (1985), 6 O.A.C. 181; 48 O.R.(2d) 549, refd to. [para. 12].

Scarborough Community Legal Services v. Minister of National Revenue, [1985] 2 F.C. 555; 56 N.R. 369 (F.C.A.), refd to. [para. 12, foot note 2].

Re Shaw, [1957] 1 W.L.R. 729 (Ch. D.), refd to. [para. 13].

Re MacDuff, [1896] 2 Ch. 451 (C.A.), refd to. [para. 13].

Re Hopkins' Will Trusts, [1965] Ch. 669 (Ch. D.), refd to. [para. 13].

Incorporated Council of Law Reporting v. Attorney General, [1972] Ch. 73 (C.A.), refd to. [para. 13].

Anglo-Swedish Society v. Commissioner of Inland Revenue (1931), 16 T.C. 34 (K.B.), appld. [paras. 14, 17].

Buxton v. Public Trustee (1962), 41 T.C. 235 (Ch. D.), appld. [paras. 14, 17].

In re Strakosch Decd.; Temperley v. Attorney General, [1949] Ch. 529 (C.A.), appld. [paras. 14, 17].

Re Koeppler Will Trusts, [1985] 3 W.L.R. 765 (C.A.), refd to. [para. 15].

Alberta Institute on Mental Retardation v. Minister of National Revenue, [1987] 3 F.C. 286; 76 N.R. 366; 87 D.T.C. 5306, consd. [para. 19, foot note 2].

Guaranty Trust Company of Canada v. Minister of National Revenue, [1967] S.C.R. 133, refd to. [para. 27].

Statutes Noticed:

Income Tax Act, S.C. 1970-71-72, c. 63, sect. 110(8)(c) [para. 22]; sect. 149.1(1)(a) [para. 24]; sect. 149.1(1)(b) [paras. 8, 9, 24]; sect. 149.1(2), sect. 149.1(3), sect. 149.1(6), sect. 149.1(6.1), sect. 149.1(6.2) [para. 25].

Authors and Works Noticed:

Ballows, A Treatise of Equity, Book II, pp. 209, 210 [para. 10, footnote 1].

Counsel:

Harry B. Radomski and Graham D. Smith, for the appellant;

Deen C. Olsen and Johanne D'Auray, for the respondent.

Solicitors of Record:

Goodman & Goodman, Toronto, Ontario, for the appellant;

F. Iacobucci, Q.C., Deputy Attorney General of Canada, Ottawa, Ontario, for the respondent.

This appeal was heard in Ottawa, Ontario, on January 19, 1988, before Stone, Mahoney and Marceau, JJ., of the Federal Court of Appeal. The decision of the Court of Appeal was delivered on March 3, 1988, including the following opinions:

Stone, J. - see paragraphs 1 to 18;

Mahoney, J. - see paragraphs 19 to 21;

Marceau, J. - see paragraphs 22 to 30.