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Canada Revenue AgencyAgence du revenu du Canada
St. Catharines World Rowing P.O. Box 1360
40 Queen Street
St. Catharines ON L2R 6Z2
Attention: Mr. Bruce Macdonald
Subject: Notice of Intention to Revoke St. Catharines World Rowing Dear Mr. Macdonald:
REGISTERED MAIL
MAR O 3 2016
BN: 869060087RR0001 File #: 3006367
We are writing further to our letter dated October 6, 2015, (copy enclosed) in which you were invited to submit representations as to why the registration of
St. Catharines World Rowing (the Organization) should not be revoked in accordance with subsection 168(1) of the Income Tax Act.
We have now reviewed and considered your written response dated November 4, 2015.
However, notwithstanding your reply, our concern with respect to the Organization's failure to meet the definition of a registered Canadian amateur athletic association as defined by the Act has not been alleviated. As such, we conclude that the Organization no longer meets the exclusive purpose and exclusive function test as it has been
inactive and has ceased to devote its resources to the promotion of amateur athletics in Canada on a nation-wide basis as its exclusive purpose and exclusive function. The basis for our position is explained below.
The definition of a registered Canadian amateur athletic association under
subsection 149.1 (1) of the Act makes it a condition for registration that the association devotes all of its resources to its exclusive purpose and exclusive function of promoting amateur athletic on a nation-wide basis. This reinforces the necessity for an association not to be furthering any other unstated goal or allocating any resources to any endeavor whatsoever, if it is not the promotion of amateur athletic in Canada on a nation-wide basis itself.
Canad a
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The Organization stated in its correspondence dated November 4, 2015, that "There are a number of international events that have been offered to us that would not require us to bid including the following: The 2017 World Junior Rowing Championship,
2018 World Junior Rowing Championship, 2018 World Rowing under 23 Championship, 2019 World Rowing under 23 Championship."
According to the "2015 to 2018 FISA Long Term Planning Calendar" posted on the FISA website http://www.worldrowing.com/fisa/, the 2017 and 2018 World Junior Rowing Championship and 2018 World Rowing under 23 Championship are "To be confirmed".
As such, there is no evidence that the Organization is in fact hosting any of these events. The 2019 World Rowing under 23 Championship is not listed on the FISA website.
~ vided an email dated August 18, 2015, from
- FISA - World Rowing Federation, where it was announced that the FISA - World Rowing Federation has launched the 2015/2016 bidding process for the 2018 and 2019 World Rowing events; 2018 World Rowing Coastal Championships, 2019 World Rowing under 23 Championship, 2019 World Rowing Coastal
Championship, World Rowing Masters Regatta. However, there is no evidence that the Organization submitted a bid or is hosting any of the events.
As stated in our correspondence dated October 6, 2015, with respect to the intent and/or plan to submit a bid on events, it is our position that neither activity currently meets the requirements of a Canadian amateur athletic association as defined by the Act. In addition, there is no evidence to sufficiently demonstrate that the Organization will be successful in its intention or its planning that will result in the Organization operating in any capacity.
The Organization's correspondence dated November 4, 2015, failed to provide any additional information to demonstrate that it was active after the conclusion of the FISA World Masters Regatta that ran from September 9 through 12, 2010, or that it will be active in the future. While the Organization stated that a number of international events have been offered to it, there is no evidence that the Organization is in fact hosting any of these events.
As such, it is our position that the Organization no longer meets the definition of a registered Canadian amateur athletic association as defined under subsection 149.1 (1) of the Act. As stated above, the Organization no longer meets the exclusive purpose and exclusive function test as it has been inactive and has ceased to devote its
resources to the promotion of amateur athletics in Canada on a nation-wide basis as its exclusive purpose and exclusive function after the conclusion of the
FISA World Masters Regatta.
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Conclusion
The audit by the Canada Revenue Agency (CRA) has revealed that the Organization is not complying with the requirements set out in the Income Tax Act. In particular, it was found that the Organization fails to meet the definition of a registered
Canadian amateur athletic association as stated above. For this reason, it is the position of the CRA that the Organization no longer meets the requirements necessary for
registration and should be revoked in the manner described in subsection 168(1) of the Act.
Consequently, for the reason mentioned in our letter dated October 6, 2015, we wish to advise you that, pursuant to subsection 168(1) and 149.1(4.2) of the Act, we propose to revoke the registration of the Organization. By virtue of subsection 168(2) of the Act, revocation will be effective on the date of publication of the following notice in the Canada Gazette:
Notice is hereby given, pursuant to paragraphs 168(1)(b) and 149.1 (4.2)(a) of the Income Tax Act, that I propose to revoke the registration of the organization listed below and that the revocation of registration is effective on the date of publication of this notice.
Business number 869060008RR0001
Name
St. Catharines World Rowing St. Catharines ON
Should you wish to object to this notice of intention to revoke the Organization's registration in accordance with subsection 168(4) of the Act, a written notice of
objection, which includes the reasons for objection and all relevant facts, must be filed within 90 days from the day this letter was mailed. The notice of objection should be sent to:
Tax and Charities Appeals Directorate Appeals Branch
Canada Revenue Agency 250 Albert Street
Ottawa ON K1A 0L5
A copy of the revocation notice, described above, will be published in the
Canada Gazette after the expiration of 90 days from the date this letter was mailed. The Organization's registration will be revoked on the date of publication, unless the
Canada Revenue Agency receives an objection to this notice of intention to revoke within this timeframe.
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A copy of the relevant provisions of the Act concerning revocation of registration, including appeals from a notice of intent to revoke registration can be found in Appendix "A", attached.
Consequences of revocation
As of the effective date of revocation:
a) the Organization will no longer be exempt from Part I tax as a registered charity and will no longer be permitted to issue official donation receipts. This means that gifts made to the Organization would not be allowable as tax credits to individual donors or as allowable deductions to corporate donors under subsection 118.1 (3), or paragraph 110.1 (1 )(a), of the Act, respectively;
b) the Organization will no longer qualify as a charity for purposes of
subsection 123(1) of the Excise Tax Act. As a result, the Organization may be subject to obligations and entitlements under the Excise Tax Act that apply to organizations other than charities. If you have any questions about your Goods and Services Tax/Harmonized Sales Tax (GST/HST) obligations and entitlements, please call GST/HST Rulings at 1-888-830-7747 (Quebec) or 1-800-959-8287 (rest of Canada).
Finally, we wish to advise that subsection 150(1) of the Income Tax Act requires that every corporation (other than a corporation that was a registered charity throughout the year) file a return of income with the Minister in the prescribed form, containing
prescribed information, for each taxation year. The return of income must be filed without notice or demand.
Yours sincerely,
wara Ir General Charities Directorate Attachments:
-CRA letter dated October 6, 2015
-Appendix "A", Relevant provisions of the Act
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c.c.:
Place de Ville, Tower A 320 Queen Street, 5th Floor Ottawa ON K1A 0L5
_,,.,...._
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Canada Revenue Agence du revenu Agency du CanadaREGISTERED MAIL
St. Catharines World Rowing P.O. Box 1360
40 Queen Street
St. Catharines ON L2R 6Z2
Attention: Mr. Bruce A. MacDonald
October 6, 2015
Subject: Audit of St. Catharines World Rowing
. Dear Mr. MacDonald:
BN: 869060087RR0001 File #:3006367
We are writing further to our letter dated January 27, 2015 (copy enclosed), in which you were invited to submit representations as to why the registration of St. Catharines World Rowing (the Organization) should not be revoked in accordance with subsection 168(1) of the Income Tax Act.
We have now reviewed and considered your written response dated February 25, 2015.
However, notwithstanding your reply, our concern with respect to the Organization's failure to meet the definition of a Canadian amateur athletic association as defined by the Act has not been alleviated. Specifically, the Organization has ceased to have the promotion of amateur athletics in Canada on a nationwide basis as its exclusive
purpose and exclusive function and has ceased to devote its resources to that purpose and function.
Please be advised that the CRA has identified specific areas of non-compliance with the provisions of the Income Tax Act and/or its Regulations in the following areas.
AREAS OF NON-COMPLIANCE:
Issue Reference
1. Devotion of resources 248(1), 149.1(1) &
168(1){b)
Canada
R350 E (08)(
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The purpose of this letter is to describe the areas of non-compliance identified by the CRA during the course of the audit as they relate to the legislative ahd common law requirements applicable to a registered Canadian amateur athletic association (RCAAA), and to provide the Organization with the opportunity to make additi.onal representations or present additional information. A RCAAA must comply with the law, failing which the Organization's registered status may be revoked in the manner
described in section 168 of the Act. ·
The balance of this letter describes the identified areas of non-compliance in further
detail. ·
Identified areas of non-compliance Devotion of resources
The Organization qualified as a RCAAA effective January 1, 2010, with the following objects:
1. To promote the rehabilitation and restoration of the rowing course located at Martindale Pond in St. Catharines, Ontario to Federation Internationale des Societes D'Aviron (FISA) Class "A" designation in accordance with the Statutes, Rules of Racing and By-Laws of the Federation Internationale des Societes D'Aviron (FISA);
2. To make application for, and, organize the world Rowing Championships at a time, or other international rowing event, to be designated by Federation Internationale des Societes D'Aviron (FISA) at Martindale Pond in St.
Catharines, Ontario; and
3. To promote rowing of all forms and types in the Niagara region.
The Organization included a "Statement of Activities" which stated:
2010 FISA World Rowing Masters Regatta
The primary activity of St. Catharines World Rowing will be hosting of the 201 O FISA World Rowing Masters Regatta.
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- 3 - Promotion & restoration of the rowing course
The rowing course at Martindale Pond is a great benefit to the region of Niagara, Canada and the World. The course allows local residents to participate in recreational and competitive rowing. The course has hosted many national and international
competitions.
The course is currently being comprised by an overgrowth of weeds. To rectify the problem, St. Catharines World Rowing proposes to raise funds to purchase weed harvesting equipment. St. Catharines World Rowing will also raise funds to allow for other course improvements such as start pontoons, docks, ramps, a new scoreboard and a timing system.
To qualify for registration as a RCAAA under the Act, an applicant must meet the definition of a Canadian amateur athletic association (CAAAf set out in the Act.
Statutory definition
·Subsection 149.1 (1) of the Act defines a Canadian amateur athletic association as an
association that:
• was created under any law in force in Canada;
• is resident in Canada;
• has
no
part of its income payable to, or otherwise available for the personal benefit of, any proprietor, member or shareholder of the association unless the proprietor, member or shareholder was a club, society or association the primary purpose and primary function of which was the promotion of amateur athletics inCanada; · ·
• has the promotion of amateur athletics in Canada on a nationwide basis as its exclusive purpose and exclusive function; and
• devotes all its resources to that purpose and function.
Purposes and function
Qualifying applicants for RCAAA status are generally established for purposes
consistent with the following exclusive purposes, to be carried on in Canada and on a nation-wide basis:
• to regulate a sport and the way it is played;
• to promote the sport; .
• to oversee a structure of local clubs, and regional and provincial bodies involved in the sport
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• to operate a training program that brings promising athletes from the grass-roots level to national and international levels through various qualifying competitive
events; · ·
• to operate a national team to participate at international competitions;
• to stage and sanction local, regional, provincial and national competitions;
• to act as a Canadian representative of an international federation controlling the
· sport;
• to provide a training and certification program for coaches and referees; and
• to carry out fund-raising activities and re-distribution of funds for local, regional and provincial member organizations.
The listed purposes are not mandatory, but are offered to illustrate the means by which a CAAA can demonstrate that it will be exclusively promoting amateur athletics on a nationwide basis. It is the undertaking of such activities ensuing from such purposes that provides the-concrete evidence that a CAAA has the exclusive function of
promoting amateur athletics on a nationwide basis. While each listed purposes is not in and of itself a decisive factor, in our view the sum of the elements covered in the above list of purposes does provide a strong case for registration of an CAAA t.1nder the Act.
We would also note at this juncture, that the above purposes represent the majority of RCAAAs which are national sports organizations, and are not representative of
exceptional RCAAAs such as those that hold Olympic or Commonwealth Games.
For example, the following types of organizations may also qualify as a RCAM:
• organizations established to hold international or national multi-sport games in Canada;
• organizations established to hold international single-sport events in Canada;
• organizations that maintain and operate facilities for the training of elite athletes that are an extension of international multi-sport games; or
• organizations that provide multi-sport training centres for high-performance athletes that have been identified by their national sports organizations.
Once it has been established that a CAAA has both the exclusive purpose and the exclusive function of promoting amateur athletics on a nationwide basis
it
must finally demonstrate that all its resources will be devoted to that exclusive purpose and function.Determination
The definition of a Canadian amateur athletic association under subsection ·149.1 ( 1) of the Act makes it a condition for registration that the association devotes all its resources to its exclusive purpose and exclusive function of promoting amateur athletic on a
nationwide basis. This rei!'}forces the necessity for an association not to be furthering any other unstated goal or allocating any resources to any endeavor whatsoever, if it is
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not the promotion of amateur athletic in Canada on a nationwide basis itself. The onus is on a CAAA to demonstrate that it continues to meet the requirements of the definition of the Act for its registration.·
As stated above, it is our position that the Organization ceased to have the promotion of amateur athletics in Canada on a_nationwide basis as its exclusive purpose and
exclusive function and has ceased to devote its resources to that purpose and function.
Nationwide basis
A typical qualifying CAAA has ongoing activities in each Canadian province and territory to satisfy the nationwide requirement, or is active in most jurisdictions covering most of the Canadian population while having concrete plans to expand to a complete
nationwide scale.
The courts have previously determined that Parliament intended the benefit of RCAAA status to be available only to nationwide associations. As such, they have commented that the words "nationwide basis" describe "a geographical requirement" and that this
"interpretation is consistent with the legislative intent to ensure that the issuing of receipts to donators would come from one single organization at the national level and that the CRA would not have to interface with a myriad of provincial, regional and local organizations."1 We take the view that to be nationwide, a qualifying CAAA, has ongoing activities carried on throughout and across Canada.
The clearest examples of qualifying associations are those of national sports organizations that operate on a nationwide basis, through a network of member
organizations, and for all Canadians who are interested in a particular sport. By its very nature a nationwide function implies that several activities may be happening quite sim·u1taneously at several places at any given time.
The Organization has not established that it has ongoing activities in each Canadian province and territory, or that is active in most jurisdictions covering most of the
Canadian population, or that it has specific plans to do so. The Organization appears to have only a limited numbers of activities and these tend to entirely localized in the St- Catherine area and it is our view that this does not meet the nationwide requirement.
While an RCAAA may run or otherwise oversee or be involved with the conduct of competitions of varying scale at local scale, conducting competitions is only a part of its overall nationwjde function and is not in and of itself a decisive factor that an
'A.Y.S.A. Amateur Youth Soccer Association v. Canada (Revenue Agency), 2007
sec 42; Also, Maccabi Canada v. Minister of National Revenue, [1998] 4 C.F.
D-43
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organization meets the nationwide requirement of the Act. For example, a local event that draws Canadian amateur athletes from coast-to coast would not amount to an organization of a nationwide scale as described above.
·we take the view that organizations established to hold international single-~port events in Canada can be considered .to be promoting amateur athletics on a nationwide basis even though the entire events could be viewed to be entirely happening on a local scale since it is localized in one reduced geographic area. Under this approach, the
Organization used to qualify for registration as a RCAAA.
As stated above, the Organization was registered as a CAAA with the primary activity being to host the 2010 FISA World Rowing Masters Regatta which ran from
September 9 through 12, 2010. As the Organization is not currently hosting any
international single sport event in Canada, and has not hosted any international single sport event in Canada since the conclusion of the 2010 FISA World Rowing Masters Regatta it has failed to demonstrate that it is promoting amateur athletics on a
nationwide scale. As such, our position remains that the Organization no longer meets the exclusive purpose arid exclusive function test as it ceased to devote its resources to the promotion of amateur athletics in Canada on a nationwide basis.
The Organization's correspondence dated February 25, 2015, stated that "we intend to
·bid for a world championship in 2023 and another World Masters Regatta in 2020. ft could be said that we are ''inactive" in the sense that we are not currently hosting an international regatta but we are certainly active with respect to the planning for bids for these future events."
With respect to the Organization's statements "we intend to bid' and "planning for bids for these future events", it is our position that neither activity currently meets the
requirements of a Canadian amateur athletic association as defined by the Act for the reasons explained above. In addition, there is no .evidence to sufficiently demonstrate that the Organization will be successful in its intention or its planning that will result in the Organization operating in any capacity. ·
The Organization's correspondence dated February 25, 2015, failed to provide any further information to support its position that it devoted its resources to the promotion of amateur athletics in Canada on a nationwide basis as its exclusive purpose and
exclusive function as defined under subsection 149.1 (1) of the Act.
In conclusion, it is our position that the Organization does not qualify for registration as a RCAAA under the Act. Specifically, it does not have the promotion of amateur
athletics in Canada on a nationwide basis as its exclusive purpose and exclusive function and consequently, does not devote all its resources to that purpose and function.
-7- The Organization's options:
a) No response
You may choose not to respond. In that case, the Director General of the Charities Directorate may give notice of its intention to revoke the registration of the Organization by issuing a Notice of Intention in the manner described in subsection 168(1) of the Act.
b) Response
Should you choose to respond, please provide your written representations and any additional information regarding the findings outlined above within 30 days from the date of this letter. After considering the representations submitted by the Organization, the Director General of the Charities Directorate will decide on the appropriate course of action, which may
· include:
• resolving these issues through the implementation of a Compliance Agreement; or
• giving notice of its intention to revoke the registration .of the
Organization by issuing a notice of intention to revoke in the manner described in subsection 168(1) of the Act.
c) Request voluntary revocation
If the Organization no longer intends to carry on charitable programs it needs to request voluntary revocation of its registered status. If the Organization chooses to exercise this option, we require the request in writing within 30 days. As a consequence of voluntary revocation, you will no longer be
required to complete the T2052. ·
If you appoint a third party to represent you in this matter, please send us a written authorization naming the individual and explicitly authorizing that individual to discuss your file with us.
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lf you have any questions or require further information or clarification, please do not hesitate to contact me at the numbers indicated below.
Yours sincerely,
Brian Carr
Office Audit Officer Compliance Division Charities Directorate Canada Revenue Agency Place de Ville, Tower A 320 Queen Street, 8th floor Ottawa ON K1A OLS Telephone: 613-957-2230 Toll Free: 1-800-267-2384
c.c.:
ITR APPENDIX A 149.1 (4.2) Revocation of registration of Canadian amateur athletic association The Minister may, in the manner described in section 168, revoke the registration of a registered Canadian amateur athletic association
(a) for any reason described in subsection 168(1);
(b) if the association carries on a business that is not a related business of that association; or
(c) if an ineligible individual is a director, trustee, officer or like official of the association, or controls or manages the association, directly or indirectly, in any manner whatever.
Section 168:
Revocation of Registration of Certain Organizations and Associations 168(1) Notice of intention to revoke registration
The Minister may, by registered mail, give notice to a person described in any of paragraphs (a) to (c) of the definition "qualified donee" in subsection 149.1 (1) that the Minister proposes to revoke its registration if the person
(a) applies to the Minister in writing for revocation of its registration;
(b) ceases to comply with the requirements of this Act
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its registration; (c) in the case of a registered charity or registered Canadian amateur athleticassociation, fails to file an information return as and when required under this Act or a regulation;
(d) issues a receipt for a gift otherwise than in accordance with this Act and the regulations or that contains false information;
(e) fails to comply with or contravenes any of sections 230 to 231.5; or
(f) in the case of a registered Canadian amateur athletic association, accepts a gift the granting of which was expressly or implicitly conditional on the association making a gift to another person, club, society or association.
168(2) Revocation of Registration
Where the Minister gives notice under subsection 168(1) to a registered charity or to a registered Canadian amateur athletic association,
(a) if the charity or association has applied to the Minister in writing for the revocation of its registration, the Minister shall, forthwith after the mailing of the notice, publish a copy of the notice in the Canada Gazette, and
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(b) in any other case, the Minister may, after the expiration of 30 days from the day of mailing of the notice, or after the expiration of such extended period from the day of mailing of the notice as the Federal Court of Appeal or a judge of that Court, on application made at any time before the determination of any appeal pursuant to subsection 172(3) from the giving of the notice, may fix or allow, publish a copy of the notice in the Canada Gazette,
and on that publication of a copy of the notice, the registration of the charity or association is revoked.
168(4) Objection to proposal or designation
A person may, on or before the day that is 90 days after the day on which the notice was mailed, serve on the Minister a written notice of objection in the manner authorized by the Minister, setting out the reasons for the objection and all the relevant facts, and the provisions of subsections 165(1), (1.1) and (3) to (7) and sections 166,166.1 and
166.2 apply, with any modifications that the circumstances require, as if the notice were a notice of assessment made under section 152, if .
(a) in the case of a person that is or was registered as a registered charity or is an applicant for such registration, it objects to a notice under any of subsections (1) and 149.1 (2) to (4.1 ), (6.3), (22) and (23);
(b) in the case of a person that is or was registered as a registered Canadian amateur athletic association or is an applicant for such registration, it objects to a notice under any of subsections (1) and 149.1(4.2) and (22); or
(c) in the case of a person described in any of subparagraphs (a)(i) to (v) of the definition "qualified donee" in subsection 149.1 (1 ), that is or was registered by the Minister as a qualified donee or is an applicant for such registration, it objects to a notice under any of subsections (1) and 149.1 (4.3) and (22).
172(3) Appeal from refusal to register, revocation of registration, etc.
Where the Minister
(a) confirms a proposal or decision in respect of which a notice was issued under any of
subsections 149.1 (4.2) and (22) and 168(1) by the Minister, to a person that is or was registered as a registered Canadian amateur athletic association or is an applicant for registration as a registered Canadian amateur athletic association, or does not confirm or vacate that proposal or decision within 90 days after service of a notice of objection by the person under subsection 168( 4) in respect of that proposal or decision,
(a.1) confirms a proposal, decision or designation in respect of which a notice was issued by the Minister to a person that is or was registered as a registered charity, or is an applicant for registration as a ·registered charity, under any of subsections 149.1 (2) to (4.1), (6.3), (22) and (23) and 168(1), or does not confirm or vacate that proposal,
decision or designation within 90 days after service of a notice of objection by the person under subsection 168(4) in respect of that proposal, decision or designation,
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(a.2) confirms a proposal or decision in respect of which a notice was issued under any of subsections 149.1 (4.3), (22) and 168(1) by the Minister, to a person that is a person described in any of subparagraphs (a)(i) to (v) of the definition "qualified donee" in subsection 149.1 (1) that is or was registered by the Minister as a qualified donee or is an applicant for such registration, or does not confirm or vacate that proposal or decision within 90 days after service of a notice of objection by the person under subsection 168(4) in respect of that proposal or decision,
(b) refuses to accept for registration for the purposes of this Act any retirement savings plan,
(c) refuses to accept for registration for the purposes of this Act any profit sharing plan or revokes the registration of such a plan,
(d) [Repealed, 2011, c. 24, s. 54]
(e) refuses to accept for registration for the purposes of this Act an education savings plan,
(e. 1) sends notice under subsection 146.1 (12.1) to a promoter that the Minister proposes to revoke the registration of an education savings plan,
(f) refuses to register for the purposes of this Act any pension plan or gives notice under subsection 147.1(11) to the administrator of a registered pension plan that the Minister proposes to revoke its registration,
(f.1) refuses to accept an amendment to a registered pension plan,
(g) refuses to accept for registration for the purposes of this Act any retirement income fund,
(h) refuses to accept for registration for the purposes of this Act any pooled pension plan or gives notice under subsection 147.5(24) to the administrator of a pooled registered pension plan that the Minister proposes to revoke its registration, or (1) refuses to accept an amendment to a pooled registered pension plan,
the person described in paragraph (a), (a.1) or (a.2), the applicant in a case described in paragraph (b), (e) or (g), a trustee under the plan or an employer of employees who are beneficiaries under the plan, in a case described in paragraph (c), the promoter in a case described in paragraph (e.1), the administrator of the plan or an employer who participates in the plan, in a case described in paragraph (f) or (f 1), or the administrator of the plan in a case described in paragraph (h) or (1), may appeal from the Minister's decision, or from the giving of the notice by the Minister, to the Federal Court of Appeal.
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180(1) Appeals to Federal Court of Appeal
An appeal to the Federal Court of Appeal pursuant to subsection 172(3) may be instituted by filing a notice of appeal in the Court within 30 days from
(a) the day on which the Minister notifies a person under subsection 165(3) of the Minister's action in respect of a notice of objection filed under subsection 168(4), (b) [Repealed, 2011, C. 24, s. 55]
(c) the mailing of notice to the administrator of the registered pension plan under subsection 147.1(11),
(c.1) the sending of a notice to a promoter of a registered education savings plan under subsection 146.1(12.1),
(c.2) the mailing of notice to the administrator of the pooled registered pension plan under subsection 147.5(24), or
(d) the time the decision of the Minister to refuse the application for acceptance of the amendment to the registered pension plan or pooled registered pension plan was mailed, or otherwise communicated in writing, by the Minister to any person, as the case may be, or within such further time as the Court of Appeal or a judge thereof may, either before or after the expiration of those 30 days, fix or allow.
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