Athletes 4 Athletes Foundation – CRA is ordered to produce any irrelevant material (e.g., re other Foundations) that was before it when rejecting a registration request

The appellant Foundation appealed from the refusal of the Minister to register it as a Canadian amateur athletic association on the grounds inter alia that the Minister had considered “irrelevant information in comparing the [Foundation] to other applicants and existing registered CAAAs.” It sought an order under Rule 318(4) for further disclosure.

Laskin JA found that the Rules merely required the Minister to produce the documents which were in the hands of the decision-maker when the decision was made – and not to provide various other requested documents (e.g., the constating documents of all registered CAAAs at the time of the decision).

However, the affidavit of the CRA decision maker stated that “all relevant materials upon which the CRA relied … have been produced.” Laskin JA stated:

The affidavit evidence does not foreclose the possibility that the Minister used irrelevant material relating to the other entities.

He ordered the Minister “to produce any material apart from that already disclosed that was before her when the decision was made, with the exception of properly redacted information.”

Neal Armstrong. Summary of Athletes 4 Athletes Foundation v. Canada (National Revenue), 2020 FCA 41 under Rule 318(4).