The Supreme Court of Canada’s decision in Redeemer Foundation v. Canada (National Revenue), 2008 SCC 46, marks a dramatic expansion of the Canada Revenue Agency’s 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 Redeemer University [...]

Yesterday, the Supreme Court heard arguments in British Columbia Transit, et al. v. Canadian Federation of Students – British Columbia Component, et al. The eventual decision in this case may help clarify the bounds of our Charter right to freedom of expression, but it will also be faced with providing further guidance on the types [...]

Last Friday, the SCC released its decision in A.Y.S.A. Amateur Youth Soccer Association v. Canada (Revenue Agency), 2007 SCC 42. 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 that [...]

On May 16, 2007 the SCC heard the appeal in the case of A.Y.S.A. Amateur Youth Soccer Association v. Canada Revenue Agency. 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 for youth to develop their soccer [...]

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) looks at the extent to which the procedure in s. 231.2(2) of the Income Tax Act R.S.C. 1985, c.1 (5th Supp.) applies to the Minister, or Canada Revenue Agency [...]