Case information
Consult our database for details on a Supreme Court of Canada case.
38815
Many Mansions Spiritual Center, Inc. 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) |
|---|---|---|
| 2020-01-30 | Close file on Leave | |
| 2020-01-17 | Copy of formal judgment sent to Registrar of the Court of Appeal and all parties | |
| 2020-01-17 | Judgment on leave sent to the parties | |
| 2020-01-16 |
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-307-16, 2019 FCA 189, dated June 24, 2019, is dismissed with costs. Dismissed, with costs |
|
| 2019-12-02 | All materials on application for leave submitted to the Judges, for consideration by the Court | |
| 2019-11-01 | Applicant's reply to respondent's argument, (Book Form), Completed on: 2019-11-01 | Many Mansions Spiritual Center, Inc. |
| 2019-10-28 | Notice of name, (Letter Form) | Minister of National Revenue |
| 2019-10-28 | Certificate (on limitations to public access), (Letter Form), 23A | Minister of National Revenue |
| 2019-10-28 | Respondent's response on the application for leave to appeal, (Book Form), Completed on: 2019-10-28 | Minister of National Revenue |
| 2019-09-27 | Letter acknowledging receipt of a complete application for leave to appeal, FILE OPENED 2019/09/27 | |
| 2019-09-23 | Certificate (on limitations to public access), (Letter Form) | Many Mansions Spiritual Center, Inc. |
| 2019-09-23 | Notice of name, (Letter Form) | Many Mansions Spiritual Center, Inc. |
| 2019-09-23 | Application for leave to appeal, (Book Form), Completed on: 2019-09-24 | Many Mansions Spiritual Center, Inc. |
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 |
|---|---|---|
| Many Mansions Spiritual Center, Inc. | Applicant | Active |
v.
| Name | Role | Status |
|---|---|---|
| Minister of National Revenue | Respondent | Active |
Counsel
Party: Many Mansions Spiritual Center, Inc.
Counsel
Sean C. Flaherty
140 Fullarton Street
Suite 1800
London, Ontario
N6A 5P2
Telephone: (519) 672-5666
FAX: (519) 672-2674
Email: trussler@mckenzielake.com
Agent
100- 340 Gilmour Street
Ottawa, Ontario
K2P 0R3
Telephone: (613) 695-8855 Ext: 102
FAX: (613) 695-8580
Email: mfmajor@supremeadvocacy.ca
Party: Minister of National Revenue
Counsel
Alexander Nguyen
Tax Law Services Section
99 Bank Street
Ottawa, Ontario
K1A 0H8
Telephone: (613) 670-6467
FAX: (613) 941-2293
Email: joanna.hill@justice.gc.ca
Agent
50 O'Connor Street
Suite 500
Ottawa, Ontario
K1A 0H8
Telephone: (613) 670-6290
FAX: (613) 954-1920
Email: christopher.rupar@justice.gc.ca
Summary
Keywords
Taxation — Charitable status — Revocation — To what extent should the Minister consider or determine whether an organization is “sufficiently Christian” in revoking charitable status — What is the proper application of the “own activities” test in order to determine whether a charity has devoted all its resources to charitable activities carried on by the organization itself — Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.).
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 respondent, Minister of National Revenue revoked the applicant, Many Mansions Spiritual Center, Inc.’s registration as a charity. The Minister’s decision followed an audit of Many Mansions’ 2011 and 2012 fiscal periods, the issuance of a notice of proposed revocation, an objection by Many Mansions, and reconsideration of the proposed revocation by the Tax and Charities Directorate of the Canada Revenue Agency. Many Mansions appealed the Minister’s decision but the appeal was dismissed.
Lower court rulings
Federal Court of Appeal
A-307-16, 2019 FCA 189
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 613-996-8666 or at 1-844-365-9662.
If you have questions about a memorandum of argument or want to use a memorandum of argument, please contact the author of the memorandum of argument directly. Their name appears at the end of the memorandum of argument. The contact information for counsel is found in the “Counsel” tab of this page.
Downloadable PDFs
Not available
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 613-996-8666 or at 1-844-365-9662.
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
Not available
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 613-996-8666 or at 1-844-365-9662.
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
Not available