The Supreme Court of Canada's decision in Redeemer Foundation v Canada (National Revenue), [2008] 2 SCR 643, marks a dramatic expansion of the Canada Revenue Agency's ("CRA") investigative powers as regards charities. However, the expansion is qualified, and the policy implications of such an expansion are far from ignored. The Redeemer Foundation is associated with […]
Yesterday, the Supreme Court heard arguments in Canadian Federation of Students v Greater Vancouver Transportation Authority, 2006 BCCA 529. The eventual decision in this case may help clarify the bounds of our Canadian Charter of Rights and Freedoms, Part I of the Constitution Act, 1982 ["Charter"] right to freedom of expression, but it will also be faced with […]
Last Friday, the SCC released its decision in AYSA Amateur Youth Soccer Association v Canada (Revenue Agency), [2007] 3 SCR 217. We here at theCourt.ca first looked at this case back during the hearing in May 2007 when Jakki Warkentin discussed the benefits of expanding the common law definition of ‘charitable purpose’ to include associations […]
On May 16, 2007 the Supreme Court of Canada ("SCC") heard the appeal in the case of A.Y.S.A. Amateur Youth Soccer Association v. Canada Revenue Agency, 2007 SCC 42 [AYSA]. This case, which deals with tax and charities, could potentially stand to redefine the definition of “charitable purpose.” The appellant, A.Y.S.A., is an association that provides opportunities […]
An interesting case dealing with tax and registered charities was granted leave to appeal on May 10, 2007. Redeemer Foundation v. Canada (Minister of National Revenue), 2008 SCC 46, looks at the extent to which the procedure in s. 231.2(2) of the Income Tax Act, RSC 1985, c 1 (5th Supp) applies to the Minister, or Canada […]