Issuance of tax receipts for gifts to unrecognized beneficiaries sufficient for revocation of registration

Federal appeal | Tax | Income tax | Special rules

Minister revoked charitable registration of gallery. Gallery appealed. Appeal dismissed. Although promotion of art might be end benefiting community, evidence demonstrated sales of paintings for benefit of artists rather than promotional activities. Donations to unrecognized beneficiary were not in keeping with objects of gallery. Issuance of tax receipts for gifts to unrecognized beneficiaries was sufficient ground in itself for revocation of registration. Minister’s decision was reasonable.

La Galerie Fôkus c. Canada (Revenu national) (2018), 2018 CarswellNat 6011, 2018 CAF 198, J.D. Denis Pelletier J.A., Boivin J.A., and de Montigny J.A. (F.C.A.).

Free newsletter

Our newsletter is FREE and keeps you up to date on all the developments in the Ontario legal community. Please enter your email address below to subscribe.

Recent articles & video

Labour and employment lawyer Muneeza Sheikh opens her practice as part of 'building a brand'

Ontario Superior Court awards damages in domestic assault case due to defendant's default

Ontario Privacy Commissioner calls for stronger access and privacy protections

Ont. Superior Court upholds Human Rights Tribunal's denial of reconsideration in discrimination case

Gowling's Mark Giavedoni on the housing shortage and logistics sector 'boom in real estate'

Ont. Superior Court orders tenant to vacate housing despite ongoing human rights tribunal dispute

Most Read Articles

Labour and employment lawyer Muneeza Sheikh opens her practice as part of 'building a brand'

Ontario Court of Appeal rules tenant responsible for snow removal in slip and fall case

Ont. Superior Court orders tenant to vacate housing despite ongoing human rights tribunal dispute

Gowling's Mark Giavedoni on the housing shortage and logistics sector 'boom in real estate'