LA GALERIE FÔKUS Appellant v. MINISTER OF NATIONAL REVENUE, 2018 FCA 198

Date: 20181024 Docket: A-188-16 Citation: 2018 FCA 198 [ENGLISH TRANSLATION] CORAM: PELLETIER J.A. BOIVIN J.A. DE MONTIGNY J.A. BETWEEN: LA GALERIE FÔKUS Appellant and MINISTER OF NATIONAL REVENUE Respondent Heard at Montréal, Quebec, on October 24, 2018. Judgment delivered from the bench at Montréal, Quebec, on October 24, 2018. REASONS FOR JUDGMENT OF THE COURT BY: PELLETIER J.A. Date: 20181024 Docket: A-188-16 Citation: 2018 FCA 198 CORAM: PELLETIER J.A. BOIVIN J.A. DE MONTIGNY J.A.

BETWEEN: LA GALERIE FÔKUS Appellant and MINISTER OF NATIONAL REVENUE Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the bench at Montréal, Quebec, on October 24, 2018) PELLETIER J.A. [ 1 ] After listening closely to Mr.

Weizfeld’s comments, we are not convinced that the Minister of National Revenue made an unreasonable decision in upholding the notice of intent to revoke the registration of La Galerie Fôkus. [ 2 ] Although promoting art can be a purpose that benefits the community, the fact remains that the evidence does not show promotional activities, but rather the selling of paintings for the benefit of the artists.

[ 3 ] With respect to the donations made to Gosh Shalom, a non-qualified donee, his activities, while laudable, do not align with the objects of La Galerie Fôkus, which is required by the Act for activities undertaken by an agent of the registered organization. [ 4 ] Lastly, the issuing of receipts for donations directed to non-qualified donees, such as Gosh Shalom, is a valid reason for revocation. The Minister’s decision in this regard is reasonable. [ 5 ] Following the delivery of these reasons and the judgment from the bench, the Crown informed the Court in writing that it no longer wished to seek costs.

In light of the circumstances of this case, the appeal should be dismissed without costs. [ 6 ] For these reasons, the appeal will be dismissed without costs. “J.D. Denis Pelletier” J.A. Certified true translation Erich Klein FEDERAL COURT OF APPEAL SOLICITORS OF RECORD Docket: A-188-16 STYLE OF CAUSE: LA GALERIE FÔKUS v. MINISTER OF NATIONAL REVENUE PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: October 24, 2018 REASONS FOR JUDGMENT OF THE COURT BY: PELLETIER J.A. BOIVIN J.A. DE MONTIGNY J.A. DELIVERED FROM THE BENCH BY: PELLETIER J.A.

APPEARANCES : Abraham Weizfeld FOR THE APPELLANT Mélanie Sauriol Justine Malone FOR THE RESPONDENT SOLICITORS OF RECORD : Attorney General of Canada FOR THE RESPONDENT