Subsection 168(1) - Notice of intention to revoke registration
Cases
Lord's Evangelical Church of Deliverance and Prayer of Toronto v. Canada, 2004 DTC 6746, 2004 FCA 397
The Minister had not denied natural justice and procedural fairness by revoking registration given that lack of procedural fairness was not...
Canadian Committee for the Tel Aviv Foundation v. Canada, 2002 DTC 6843, 2002 FCA 72
Given the detailed exchange of written submissions that had occurred during audit there was no need for either an oral hearing or a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Charitable Organization | no control of offshore agent | 91 |
Paragraph 168(1)(b)
Cases
Many Mansions Spiritual Center, Inc. v. Canada (National Revenue), 2019 FCA 189
After noting (at para. 4) that “it is well established that each of the grounds listed in subsection 168(1) can afford a basis for...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 168 - Subsection 168(1) - Paragraph 168(1)(e) | failure to record disbursements | 73 |
| Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(6) - Paragraph 149.1(6)(a) | occasional use of charity's office space in personal business was not related business | 127 |
Ark Angel Foundation v. Canada (National Revenue), 2019 FCA 21
The appellant (Foundation), a charitable foundation, which was managed by one of its directors (Mr. O.), received most of its revenues of $45,000...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 168 - Subsection 168(1) - Paragraph 168(1)(e) | revocation for failure to have records substantiating consulting fees paid to director | 333 |
| Tax Topics - Income Tax Act - Section 230 - Subsection 230(2) | failure to maintain records substantiating director's consulting fees | 118 |
Renaissance International v. MNR, 83 DTC 5024, [1982] CTC 393 (FCA)
The Minister is under the duty to comply with the rules of natural justice and procedural fairness before sending a notice pursuant to s. 168(1),...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 172 - Subsection 172(3) - Paragraph 172(3)(a) | 127 |
Paragraph 168(1)(d)
Cases
Colel Chabad Lubavitch Foundation of Israel v. Canada (National Revenue), 2022 FCA 108
The principal argument of a charitable organization in challenging the proposed revocation of its registration was that there was a reasonable...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 172 - Subsection 172(3) - Paragraph 172(3)(a.1) | there is no reasonable apprehension of bias where an appeals officer only had minor involvement in a prior taxpayer audi | 474 |
Paragraph 168(1)(e)
Cases
Many Mansions Spiritual Center, Inc. v. Canada (National Revenue), 2019 FCA 189
After noting (at para. 4) that “it is well established that each of the grounds listed in subsection 168(1) can afford a basis for...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 168 - Subsection 168(1) - Paragraph 168(1)(b) | revocation of charity’s registration on the grounds that it let its pastor occasionally use office space in his personal business | 269 |
| Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(6) - Paragraph 149.1(6)(a) | occasional use of charity's office space in personal business was not related business | 127 |
Ark Angel Foundation v. Canada (National Revenue), 2019 FCA 21
The appellant (Foundation), a charitable foundation, which was managed by one of its directors (Mr. O.), received most of its revenues of $45,000...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 168 - Subsection 168(1) - Paragraph 168(1)(b) | failure to demonstrate that consulting fees paid to director were for charitable activities | 289 |
| Tax Topics - Income Tax Act - Section 230 - Subsection 230(2) | failure to maintain records substantiating director's consulting fees | 118 |
Opportunities for the Disabled Foundation v. Canada (National Revenue), 2016 FCA 94
Before dismissing the appellant’s appeal under s. 172(3)(a.1) of the revocation of its registration as a charitable organization, and before...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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 | 267 |
| Tax Topics - Income Tax Act - Section 165 - Subsection 165(3) | timeliness issues addressed by appeal right | 197 |
Jaamiah Al Uloom Al Islamiyyah Ontario v. Canada (National Revenue), 2016 DTC 5027 [at 6624], 2016 FCA 49
The appellant was issued a Notice of Intention to Revoke on the basis inter alia that it failed to maintain adequate books and records (s....
Humane Society of Canada for the Protection of Animals and the Environment v. Canada (National Revenue), 2015 FCA 178
The appellant appealed a CRA decision to revoke its registration, which was made on grounds which focused on the substantial amounts paid for what...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 172 - Subsection 172(3) - Paragraph 172(3)(a.1) | no implied procedural rules in s. 172(3)(a.1) | 155 |
| Tax Topics - Income Tax Act - Section 189 - Subsection 189(7) | availability of s. 188.1(4) penalty did not preclude deregistration | 98 |
Paragraph 168(1)(f)
Administrative Policy
29 November 2022 CTF Roundtable Q. 14, 2022-0950551C6 - Charity's gift to grantee org
S. 168(1)(f) was amended so as to indicate that a registered charity cannot accept a gift of property where the donor, expressly or implicitly,...
CG-032, Registered charities making grants to non-qualified donees (draft) 30 November 2022
Donors can indicate their preferences, but charity must retain the final say
73. To avoid any concerns regarding conditional gifts, a charity...
Subsection 168(2)
Paragraph 168(2)(b)
Cases
Ahlul-Bayt Centre, Ottawa v. Canada (National Revenue), 2018 FCA 61
The Ahlul-Bayt Centre (the “Centre”), Ottawa operated an Islamic school that offered classes from junior kindergarten to grade eight. The...
Subsection 168(4)
Paragraph 168(4)(b)
Cases
Fortius Foundation v. Canada (National Revenue), 2022 FCA 176
On July 21, 2022, the Charities Directorate sent Fortius a notice informing Fortius that its registration as a charity would be revoked 30 days...