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Summary

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Taxation — Income tax — Charitable organization — Revocation of registration — Minister revoking Society’s status as a charitable organization under Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) — Federal Court of Appeal dismissing appeal — What test should be applied under Income Tax Act to determine whether a registered charity’s status should be revoked — What process must Minister follow in making that determination — Whether appeal pursuant to s. 172(3) of Income Tax Act is an appeal on record, such that Minister is required to identify entire record that was before her and produce it to Federal Court of Appeal.

The applicant, Humane Society of Canada for the Protection of Animals and the Environment, pursuant to s. 172(3)(a.1) of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), appealed from a decision of the respondent, the Minister of National Revenue confirming the proposal to revoke the Society’s registration as a charitable organization, as defined under s. 149.1(1).

Lower Court Rulings