Charity-related court decisions
The Income Tax Act provides for a formal objection process when a charity feels the Canada Revenue Agency (CRA) did not interpret the facts or applied the law correctly. If a charity disagrees with the CRA's decision concerning its objection, it has the right to appeal to a court.
Here is a sample of some relevant court cases.
Annulment due to registration with non-charitable purposes and activities
- Credit Counselling Services of Atlantic Canada Inc. v. Canada (National Revenue), 2016 FCA 193, June 24, 2016.
Revocation due to inadequate books and records
- International Pentecostal Ministry Fellowship of Toronto v. The Minister of National Revenue, Her Majesty the Queen, 2010 FCA 51, February 18, 2010.
- Christ Apostolic Church of God Mission International v. Minister of National Revenue, 2009 FCA 162, May 20, 2009.
Revocation due to non-charitable activities or business activities
- House of Holy God v. Attorney General of Canada, 2009 FCA 148, May 6, 2009.
- Canadian Magen David Adom for Israel v. Canada (Minister of National Revenue), 2002 FCA 323, September 13, 2002.
- Alliance For Life v. Canada (Minister of National Revenue), 1999 FCA 504, May 5, 1999.
Revocation due to undue benefits
- Lord’s Evangelical Church of Deliverance and Prayer of Toronto v. Her Majesty the Queen, 2004 FCA 397, November 3, 2004.
Revocation due to partisan political activities
- Action by Christians for the abolition of torture v. Canada, 2002 FCA 499, December 16, 2002.
Tax credit-related court decisions
- Quinn v. The Queen, 2004 TCC 649, September 24, 2004.
- Nash v. The Queen, 2004 TCC 651, September 24, 2004.
- Tolley v. The Queen, 2004 TCC 650, September 24, 2004.
- Klotz v. The Queen, 2004 TCC 147, February 13, 2004.
- Canadian Legal Information Institute
- Tax Court of Canada
- Federal Court of Appeal
- Federal court decisions (from 1989 to date)
- Supreme Court of Canada (from 1983 to date)
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