Jaamiah Al Uloom – Federal Court of Appeal finds that failure to keep proper books and records is a sufficient basis for revocation of registered charity status

In rejecting a submission that revocation of registered charity status for failure to keep proper books and records was “too extreme and fails to address the remedial steps that [the charity] has undertaken, in particular, the retention of experienced and qualified accountants,” Ryer JA stated:

[T]his basic requirement is foundational in… that the absence of proper books and records places the Minister in the position of being unable to meet her basic obligation to verify the accuracy and validity of the charitable donation receipts that the Charity has issued.

Neal Armstrong. Summary of Jaamiah Al Uloom Al Islamiyyah Ontario v. MNR, 2016 FCA 49, under s. 168(1)(e).