[2] The court determined on a unanimous verdict that atheism is not a religion and not eligible for tax-exempt charity status.
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 Charter of Rights and Freedoms and the Constitution Act, 1982.
They further found that the rights of atheists were protected and that the Minister declining to grant the Church charitable status did not interfere with their practices.
The Church claimed that atheism was a religion and that they believed in "The Ten Commandments of Energy" as a sacred text.