Faced with two different readings of the law and two different reading of the facts, one is inclined to read Redeemer Foundation v. Canada (National Revenue), 2008 SCC 46, twice (if not more to write a commentary about it). At issue was whether “the Minister was required under s. 231.2(2) of the Income Tax Act, [...]

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 [...]