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.

Related topics

• Summary Policy CSP-C08, Case law

References

• 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)