Federal appeal | Taxation
INCOME TAX
Organization could not or would not bring itself into compliance
Appeal by appellant from Canada Revenue Agency’s confirmation of Minister’s proposal to revoke appellant’s registration as charitable organization based on list of non-compliance. Minister’s notice of intent to revoke was issued following audit and listed grounds included appellant failed to demonstrate it devoted all of its resources to charitable activities, it failed to keep information to enable Minister to determine whether there were any grounds for revocation of registration, and failed to keep duplicate donation receipts. Appeal dismissed. There was evidence in record to support reasonableness of decision on all three grounds and it was not court’s role to re-weigh evidence. Even if guidelines somehow restricted exercise of Minister’s discretion to revoke, record supported fact that this was case of aggravated non-compliance as organization could not or would not bring itself into compliance.
World Job and Food Bank Inc. v. R. (Mar. 5, 2013, F.C.A., Johanne Gauthier J.A., Noël J.A., and Trudel J.A., File No. A-382-11) 227 A.C.W.S. (3d) 1211.
Organization could not or would not bring itself into compliance
Appeal by appellant from Canada Revenue Agency’s confirmation of Minister’s proposal to revoke appellant’s registration as charitable organization based on list of non-compliance. Minister’s notice of intent to revoke was issued following audit and listed grounds included appellant failed to demonstrate it devoted all of its resources to charitable activities, it failed to keep information to enable Minister to determine whether there were any grounds for revocation of registration, and failed to keep duplicate donation receipts. Appeal dismissed. There was evidence in record to support reasonableness of decision on all three grounds and it was not court’s role to re-weigh evidence. Even if guidelines somehow restricted exercise of Minister’s discretion to revoke, record supported fact that this was case of aggravated non-compliance as organization could not or would not bring itself into compliance.
World Job and Food Bank Inc. v. R. (Mar. 5, 2013, F.C.A., Johanne Gauthier J.A., Noël J.A., and Trudel J.A., File No. A-382-11) 227 A.C.W.S. (3d) 1211.
