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Inside Internal Controls

News and discussion on implementing risk management

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Minister of National Revenue

Supreme Court rules against director of a charity

As Counsel for Ms. Guindon in her case with the Minister of National Revenue we have kept our readers abreast of developments as the appeal wended its way to the Supreme Court of Canada. On July 31st, 2015 the Supreme Court issued its ruling in the matter thus ending the appeal for Ms. Guindon. The Supreme Court found…

 

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Court confirms that religious charities must actively promote a religion

Earlier this month, the Federal Court of Appeal was asked to consider whether the Minister of National Revenue had erred in confirming the decision of the Canada Revenue Agency (CRA) to deny the Humanics Institute’s application for charitable status. CRA denied the application on the basis that: 1) The Humanics Institute’s purposes were too broad; 2) the activities stated in support of its purposes were not charitable; and 3) it did not demonstrate that it would have direction and control over certain of its resources, as its proposed funding of a foreign scholarship could not be considered to be the organization’s “own activities” or the funding of a qualified donee.

 

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Stay of execution: A precedential win for a charity at the Federal Court of Appeal

The charities community is well aware that the Canada Revenue Agency (CRA) works to shut down charities it feels are deserving of such a punishment. In some circumstances, notably, but not exclusively, with respect to charities involved in tax shelters, the CRA works to finalize the charity’s revocation within thirty days of its Notice of Intention to do so.

 

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