Strayer J.A.:

We are all of the view that the appellant’s constitutional argument cannot succeed.

Létourneau J.A. (Strayer J.A. concurring):

Stone J.A.:

This appeal is from a decision of the respondent dated November 30, 1995, giving notice to the appellant pursuant to paragraph 168( 1 )(/?) of the Income Tax Act[1] (the “Act”) that the respondent proposed to revoke the registration of the appellant as a charitable organization on the date of publication of that notice.