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
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) | 125 |
Paragraph 168(1)(e)
Cases
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 |