Words and Phrases - "due dispatch"
The Appellant filed a notice of objection to a CRA proposal to revoke its charitable registration under s. 168(4). When the Minister published the Revocation Proposal in the Canada Gazette, thereby revoking the registration of the Appellant as a charitable organization, the Appellant filed a notice of appeal in respect of the Revocation Proposal under approximately one month after the expiration of the 90-day period in s. 172(3)(a.1). 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. Canada (Attorney General), 2001 FCA 197, 273 N.R. 245). Additionally, this Court found that where subsection 165(3) is in play, potential concerns with respect to the timeliness of the Minister’s consideration of a notice of objection can be addressed by the exercise of the appeal right that is available to the taxpayer on the 91st day after the filing of the notice of objection. (see Bolton v. R.  3 C.T.C. 3, 200 N.R. 303... .
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|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||236|
|Tax Topics - Income Tax Act - Section 168 - Subsection 168(1) - Paragraph 168(1)(e)||registration can be revoked for inadequate records||182|