Case information
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39180
Church of Atheism of Central Canada v. Minister of National Revenue
(Federal) (Civil) (By Leave)
Docket
Judgments on applications for leave to appeal are rendered by the Court, but are not necessarily unanimous.
| Date | Proceeding | Filed By (if applicable) |
|---|---|---|
| 2023-03-10 | Close file on Leave | |
| 2023-03-07 | Discontinuance of the bill of costs, (Letter Form), (Printed version due on 2023-03-14) | Minister of National Revenue |
| 2021-11-30 | Correspondence (sent by the Court) to, Respondent, RE: Taxation | |
| 2021-08-30 | Bill of costs, (Letter Form), Completed on: 2021-10-26, (Printed version due on 2021-09-07) | Minister of National Revenue |
| 2021-08-24 | Order on application to a judge for review of a decision of the registrar on an objection to the taxation of a bill of costs, by ROWE J. | |
| 2021-08-24 |
Decision on judicial taxation, Row, UPON APPLICATION by the applicant for a review of and for an order setting aside the taxation of costs pursuant to Rule 84(2) of the Rules of the Supreme Court of Canada, and for an order dispensing with Rule 84(3) of the Rules of the Supreme Court of Canada to permit the consideration of the affidavit of Sonia Drouin as further evidence; AND THE MATERIAL FILED having been read; IT IS HEREBY ORDERED THAT: The request to consider the affidavit of Sonia Drouin as further evidence to the taxation of costs is granted. The motion objecting to the taxation of costs is granted on the basis that the applicant was not properly served by the respondent. The respondent shall provide proper service of its Notice of Taxation and Bill of Costs on or before August 30, 2021. The applicant may serve and file their response to the Notice of Taxation and Bill of Costs within ten (10) days after the date of service. The respondent may serve and file a reply, should they choose to do so, within five (5) days after the date of service of the response to the Notice of Taxation and Bill of Costs. Once all deadlines have elapsed, pursuant to Rule 83 of the Rules of the Supreme Court of Canada, the Acting Registrar shall review the materials and issue a certificate of taxation. Should the applicant have any objections at that time, they will have fifteen (15) days after the date that the certificate of taxation bears to make a motion to a judge for a review of the taxation, pursuant to Rule 84 of the Rules of the Supreme Court of Canada. Granted |
|
| 2021-08-24 | Submission of application to a judge for review of a decision of the registrar on an objection to the taxation of a bill of costs, Row | |
| 2021-07-15 | Application to a judge for review of a decision of the registrar on an objection to the taxation of a bill of costs, (Book Form), Completed on: 2021-07-15, (Printed version due on 2021-07-22) | Church of Atheism of Central Canada |
| 2021-06-30 | Correspondence (sent by the Court) to, both parties, Re: certificate of taxation | |
| 2021-06-30 | Certificate of taxation issued to, Linsey Rains | |
| 2021-06-30 | Decision on the bill of costs, in the amount of $1,077.70, DeRg | |
| 2021-06-30 | Submission of the bill of costs, DeRg | |
| 2021-03-08 | Bill of costs, (Book Form), Missing: Proof of Service (rec' 06/30/21), Completed on: 2021-06-30, (Printed version due on 2021-03-15) | Minister of National Revenue |
| 2020-10-30 | Copy of formal judgment sent to Registrar of the Court of Appeal and all parties | |
| 2020-10-30 | Judgment on leave sent to the parties | |
| 2020-10-29 |
Judgment of the Court on the application for leave to appeal, The application for leave to appeal from the judgment of the Federal Court of Appeal, Number A-85-19, 2019 FCA 296, dated November 29, 2019, is dismissed with costs. Dismissed, with costs |
|
| 2020-09-28 | All materials on application for leave submitted to the Judges, for consideration by the Court | |
| 2020-09-10 | Applicant's reply to respondent's argument, (Letter Form), Completed on: 2020-09-10 | Church of Atheism of Central Canada |
| 2020-08-28 | Notice of name, (Letter Form) | Minister of National Revenue |
| 2020-08-27 | Certificate (on limitations to public access), (Letter Form) | Minister of National Revenue |
| 2020-08-27 | Respondent's response on the application for leave to appeal, (Letter Form), Notice of Name missing-rec'd 2020/08/28, Completed on: 2020-08-28 | Minister of National Revenue |
| 2020-05-27 | Letter advising parties of an incomplete application for leave to appeal, FILE OPENED 05/27/20 | |
| 2020-01-27 | Certificate (on limitations to public access), (Letter Form) | Church of Atheism of Central Canada |
| 2020-01-27 | Notice of name, (Letter Form) | Church of Atheism of Central Canada |
| 2020-01-27 | Application for leave to appeal, (Book Form), Missing: Amended Notice of Application (rec' 05/27/20), Completed on: 2020-05-29 | Church of Atheism of Central Canada |
Parties
Please note that in the case of closed files, the “Status” column reflects the status of the parties at the time of the proceedings. For more information about the proceedings and about the dates when the file was open, please consult the docket of the case in question.
Main parties
| Name | Role | Status |
|---|---|---|
| Church of Atheism of Central Canada | Applicant | Active |
v.
| Name | Role | Status |
|---|---|---|
| Minister of National Revenue | Respondent | Active |
Counsel
Party: Church of Atheism of Central Canada
This party is not represented by counsel.
Party: Minister of National Revenue
Counsel
Department of Justice Canada, Tax Law Services
99 Bank Street, 11th Floor, Room 1175
Ottawa, Ontario
K1A 0H8
Telephone: (613) 670-6467
FAX: (613) 941-2293
Email: linsey.rains@justice.gc.ca
Agent
Civil Litigation Branch, East Tower
234 Wellington Street
Ottawa, Ontario
K1A 0H8
Telephone: (613) 941-2351
FAX: (613) 954-1920
Email: crupar@justice.gc.ca
Summary
Keywords
Charter of Rights — Right to equality — Discrimination based on religion — Taxation —Charitable status — Canada Revenue Agency determining that Atheism was not a religion in the legal sense and denying applicant charitable registration — Whether the state has an obligation of religious neutrality — Whether the failure to register the applicant as a charity was contrary to ss. 2(a) and 15, as interpreted by s. 27, of the Charter.
Summary
Case summaries are prepared by the Office of the Registrar of the Supreme Court of Canada (Law Branch). Please note that summaries are not provided to the Judges of the Court. They are placed on the Court file and website for information purposes only.
The Church of Atheism of Central Canada is a corporation incorporated under the Canada Not for profit Corporations Act, S.C. 2009, c. 23, with a stated purpose “to preach Atheism through charitable activities...” In 2015, it applied for charitable registration under the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), but the Minister of National Revenue denied its application in 2017. The applicant’s objection was denied and the refusal of registration was confirmed by the Minister in 2018. The Church of Atheism appealed that decision, raising Charter arguments. It submitted that the common law test governing the advancement of religion as a head of charity was invalid as contrary to sections 2, 15 and 27 of the Charter.
Lower court rulings
Canada Revenue Agency
3056647
Canada Revenue Agency issuing Notice of Refusal of Registration to applicant that it did not qualify for charitable registration
Federal Court of Appeal
2019 FCA 296, A-85-19
Applicant’s appeal dismissed
Filed documents
The memorandums of argument on an application for leave to appeal will be posted here 30 days after leave to appeal has been granted unless they contain personal information, information that is subject to a publication ban, or any other information that is not part of the public record. You may also obtain copies of the memorandum by filling out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613‑996‑7933 or at 1‑888‑551‑1185.
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Downloadable PDFs
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Related links
The factums of the appellant, the respondent and the intervener will be posted here at least 2 weeks before the hearing unless they contain personal information, information that is subject to a publication ban, or any other information that is not part of the public record. You may also obtain copies of factums by filling out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613‑996‑7933 or at 1‑888‑551‑1185.
If you have questions about a factum or want permission to use a factum, please contact the author of the factum directly. Their contact information appears on the first page of each factum.
Downloadable PDFs
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Related links
The condensed books of the appellant, the respondent and the intervener will be posted here upon receipt of the electronic version, 2 days prior to the scheduled appeal hearing. You may also obtain copies of condensed books by filling out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613‑996‑7933 or at 1‑888‑551‑1185.
If you have questions about a condensed book or want permission to use a condensed book, please contact the author of the condensed book directly. Their contact information appears on the first page of each condensed book.
Downloadable PDFs
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