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Church Of Atheism Of Central Canada V Canada (National Revenue)
''Church of Atheism of Central Canada v Canada (National Revenue)'' 2019 FCA 296 (CanLII) is a 2019 Federal Court of Appeal case in Canada. It was brought by the Church of Atheism of Central Canada against the Canada Revenue Agency after the Minister of National Revenue rejected their application for religious charitable status. The court determined on a unanimous verdict that atheism is not a religion and not eligible for tax-exempt charity status. Background The Church of Atheism of Central Canada was a registered non-profit organisation in Ottawa. They applied under the ''Income Tax Act, 1985'' for the status of a charity, which would have allowed all their income to be tax-free under Canadian law. The Minister of National Revenue rejected their application on the grounds that they did not meet the statutory definition of a charity under the act. The Church of Atheism appealed the decision on the grounds of religious discrimination and alleged violations of the Canadian Chart ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Federal Court Of Appeal
The Federal Court of Appeal (french: Cour d'appel fédérale) is a Canadian appellate court that hears cases concerning federal matters. History Section 101 of the Constitution Act, 1867 empowers the Parliament of Canada to establish "additional Courts for the better Administration of the Laws of Canada". In 1971, Parliament created the Federal Court of Canada, which consisted of two divisions: the Trial Division (which replaced the Exchequer Court of Canada) and the Appeal Division. On July 2, 2003, the ''Courts Administration Service Act'' split the Federal Court of Canada into two separate courts, with the Federal Court of Appeal succeeding the Appeal Division and the new Federal Court succeeding the Trial Division. Appellate jurisdiction The Federal Court of Appeal hears appeals from the Federal Court and the Tax Court of Canada. Original jurisdiction The Federal Court of Appeal has original jurisdiction over applications for judicial review and appeals in respe ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |