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Canada (National Revenue), 2016 FCA 94-- summary under Charitable Organization Summary Under Tax Topics- Income Tax Act- Section 149.1- Subsection 149.1(1)- Charitable Organization expending 70% of revenues on fund-raising and undue benefits inconsistent with wholly-devoted test Before dismissing the appellant’s appeal under s. 172(3)(a. 1) of the revocation of its registration as a charitable organization, Ryer JA noted that one of the grounds for revocation was that the Appellant had failed to devote all of its resources to charitable activities carried on by it (which were not considered to include amounts paid to disabled fundraisers), stating (at paras. 58, 59 & 61): …[O]nly one percent of the funds raised by the Appellant was deployed towards charitable activities in the period under review. ...

Before noting that this prompt appeal precluded arguments that CRA had not considered the notice of objection with all due dispatch, Ryer JA stated (at para. 28): The phrase “with all due dispatch” in subsection 165(3) has been interpreted to mean within a reasonable period of time (see Hillier v. ...

In confirming the annulment of the Appellant’s registration, Webb JA found that its activities relating to the prevention of poverty were not being carried out for a charitable purpose, noting (at para. 16) that “the Appellant did not refer to any case that have held that the relief of poverty will include the prevention of poverty,” (at para. 17) that “it is clear that the Appellant is assisting many consumers who are employed and who have assets and therefore would not necessarily, as of the time of receiving the assistance, be considered to be in poverty,” and (at para. 18) that “just as in the United Kingdom, it will require an act Parliament to add the prevention of poverty as a charitable purpose.” ...

Therefore, in awarding costs under Rule 147(1), any settlement offer is simply one of the factors to be considered. ...

While publications of this type, including Explanatory Notes, are considered as permissible extrinsic aids... ...

. … [T]here is no doubt that the law practice of the appellant, when the relevant circumstances are considered in their entirety, certainly qualifies as having a personal aspect. ...

In the Federal Court judgment, Roussel J noted (at para. 5): He argued that since the shares acquired were subject to numerous blackout periods and he was considered an insider of ZCL for the purposes of the TSX and relevant shares legislation and regulations, the assessed value of the shares should not be more than 60% of the trading price on the date of purchase. ...

Boivin JA stated (at para. 7): [These] remarks … were ill-considered. ...

In confirming that CRA had not acted unreasonably in declining to recommend a remission order under s. 23(2) of the Financial Administration Act, Locke JA noted that CRA had “implicitly acknowledged the general intent noted in Montecristo … that GST/HST should be limited to consumption within Canada,” but had reasonably considered that “Goods purchased by non-resident consumers are only intended to be zero-rated if they are shipped to a destination outside Canada, or they are sent by mail or courier to an address outside Canada,” and further stated (at para. 23): The Assistant Commissioner concluded reasonably that the predicament in which Escape Trailer found itself … was caused not by any unintended results of the legislation, but rather by its failure to comply with any of the detailed conditions for zero-rating. ...

., on other Foundations) before her in her decision 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” (para. 1). ...