{"id":36203,"date":"2023-02-02T17:03:06","date_gmt":"2023-02-02T22:03:06","guid":{"rendered":"https:\/\/www.cccc.org\/news_blogs\/?p=36203"},"modified":"2023-02-02T17:03:09","modified_gmt":"2023-02-02T22:03:09","slug":"scc-dismisses-leave-to-appeal-re-receipting-suspension","status":"publish","type":"post","link":"https:\/\/cccc.org\/news_blogs\/legal\/2023\/02\/02\/scc-dismisses-leave-to-appeal-re-receipting-suspension\/","title":{"rendered":"SCC Dismisses Leave to Appeal Re: Receipting Suspension"},"content":{"rendered":"\n

In a decision released today, the Supreme Court of Canada (SCC) dismissed an application for leave (a request) to appeal<\/a> on a case about receipting suspensions<\/a>. By dismissing the leave to appeal, the SCC affirmed a lower court decision that receipting suspensions will be imposed even if a charity\u2019s objections have not been fully and finally addressed.<\/p>\n\n\n\n

Of course, if the facts of another case are sufficiently distinct, it could lead to a different outcome. But the charity would have to prove to the court that it would suffer irreparable harm during the suspension period. In this case, the lower courts did not agree that the charity would suffer that kind of harm.<\/p>\n\n\n\n

Background<\/h2>\n\n\n\n

Following an audit, the Canada Revenue Agency (CRA) imposed a penalty and suspended Human Concern\u2019s receipting privileges for one year. CRA\u2019s position was that the charity made false charitable tax receipts.<\/p>\n\n\n\n

That means that sections 188.1<\/a> and 188.2 of the Income Tax Act<\/em> applied.<\/p>\n\n\n\n

Section 188.1 lists penalties for various forms of non-compliance. For example, if donation receipts contain incorrect information, section 188.1(7)<\/a> imposes a monetary penalty of 5% of the value of the incorrect donation receipts. If the donation receipts contain false<\/em> information, section 188.1(9)<\/a> imposes a monetary penalty of 125%. If that amount is more than $25,000 for a given tax year, section 188.2(1)(c)<\/a> automatically triggers a one-year receipting suspension. It is effective 7 days after CRA sends, by registered mail, notice of the financial penalty.<\/p>\n\n\n\n

Section 188.2(4)<\/a> allows a charity to apply to the Tax Court of Canada (Tax Court) to postpone any remaining suspension period if the charity has also filed a notice of objection.<\/p>\n\n\n\n

Human Concern filed a notice of objection and made an application to the Tax Court.<\/p>\n\n\n\n

Tax Court Decision (August 4, 2021; unreported)<\/h2>\n\n\n\n

The Tax Court can grant an application to postpone a suspension \u201conly if it would be just and equitable to do so\u201d (ITA s 188.2(5)<\/a>). For a postponement to be \u201cjust and equitable\u201d, the requesting charity has to meet the test for an injunction. That test requires the charity show (1) there is a serious issue; (2) it will suffer irreparable harm without the postponement; and (3) convenience favours postponing.<\/p>\n\n\n\n

The Tax Court must decide these applications within 30 days of filing (Tax Court of Canada Rules (Informal Procedure)<\/em>, SOR\/90-688b, s 18.3(3)<\/a>).<\/p>\n\n\n\n

The Tax Court dismissed the application, finding that Human Concern would not suffer irreparable harm and that the balance of convenience favoured the government.<\/p>\n\n\n\n

The charity appealed to the Federal Court of Appeal (FCA).<\/p>\n\n\n\n

Federal Court of Appeal Decision<\/a> (March 2, 2022)<\/h2>\n\n\n\n

At the FCA, Human Concern argued that the Tax Court made two main errors.<\/p>\n\n\n\n

First, that the Tax Court was wrong to find the suspension of receipting privileges would not result in irreparable harm. The FCA disagreed. It held that Human Concern was asking the court to reweigh the evidence, which was beyond its role. The FCA also held that the Tax Court was \u201centitled to discount\u201d Human Concern\u2019s assertions about the existence of irreparable harm.<\/p>\n\n\n\n

Second, that the Tax Court failed to account for principles of natural justice. The FCA held there was \u201cno merit\u201d to Human Concern\u2019s natural justice arguments. The principles of natural justice ensure that the procedure is fair. What is fair depends on the context of the decision being made, but core elements include an impartial decision-maker, a right to be heard, and knowing the reasons for the decision.<\/p>\n\n\n\n

The FCA dismissed the appeal<\/a>.<\/p>\n\n\n\n

Supreme Court of Canada Decision<\/h2>\n\n\n\n

The charity asked the SCC to hear a further appeal. As noted at the outset, the SCC decided not to hear the appeal.<\/p>\n\n\n\n

Receipting Resources<\/h2>\n\n\n\n

Questions about receipting? In addition to our recent post about year-end donations<\/a>, check out our member Knowledge Base section, Charitable Receipts<\/a>. You\u2019ll find checklists, tips and topics included split-receipting, services, and what has to be included on official donation receipts.<\/p>\n","protected":false},"excerpt":{"rendered":"

In a decision released today, the Supreme Court of Canada (SCC) dismissed an application for leave (a request) to appeal on a case about receipting suspensions. By dismissing the leave to appeal, the SCC affirmed a lower court decision that receipting suspensions will be imposed even if a charity\u2019s objections… More<\/a><\/p>\n","protected":false},"author":10,"featured_media":36204,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ts_fic_featured_image_caption":"Cropped photo of a desk arrayed with items - three books stacked, scales of justice, a person's hand holding a gavel in the air, other hand holding a pen poised over a pad of paper, an open laptop in the background.","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[137],"tags":[273,408,687,391],"series":[],"class_list":["post-36203","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","tag-charitable-donations","tag-income-tax-act","tag-receipts","tag-supreme-court-of-canada"],"yoast_head":"\nSCC Dismisses Leave to Appeal Re: Receipting Suspension - 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Before acting on the basis of information contained in this blog, readers should consult with a qualified lawyer for advice specific to their situation.","sameAs":["https:\/\/www.cccc.org","simone.waller@cccc.org"],"url":"https:\/\/cccc.org\/news_blogs\/author\/legal\/"}]}},"jetpack_featured_media_url":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2023\/02\/1.png?fit=600%2C600&ssl=1","jetpack-related-posts":[{"id":28959,"url":"https:\/\/cccc.org\/news_blogs\/intersection\/2020\/04\/10\/coalition-seeks-leave-to-intervene\/","url_meta":{"origin":36203,"position":0},"title":"Coalition Seeks Leave to Intervene","author":"cccc","date":"April 10, 2020","format":false,"excerpt":"The Canadian Council of Christian Charities is joining with the Christian Legal Fellowship (CLF) and the Association for Reformed Political Action (ARPA) in applying for leave to intervene in the Aga case.[1] The case began when five members of St. Mary\u2019s Cathedral were expelled over an investigation into alleged heresy\u2026","rel":"","context":"In \"aga case\"","block_context":{"text":"aga case","link":"https:\/\/cccc.org\/news_blogs\/tag\/aga-case\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":28717,"url":"https:\/\/cccc.org\/news_blogs\/legal\/2020\/01\/17\/supreme-court-wont-hear-revocation-appeal\/","url_meta":{"origin":36203,"position":1},"title":"Supreme Court Won’t Hear Revocation Appeal","author":"Deina Warren","date":"January 17, 2020","format":false,"excerpt":"Authored by Deina Warren, Associate Director, Legal Affairs The Supreme Court of Canada (SCC) has declined to hear an appeal by Many Mansions Spiritual Centre about the revocation of its charitable status. Many Mansions was appealing a Federal Court of Appeal decision (FCA)[1] that had confirmed the revocation.[2] When the\u2026","rel":"","context":"In "Charity law and policy"","block_context":{"text":"Charity law and policy","link":"https:\/\/cccc.org\/news_blogs\/category\/charity-law-and-policy\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":27686,"url":"https:\/\/cccc.org\/news_blogs\/intersection\/2018\/06\/08\/june-15-twu-decision-to-be-released\/","url_meta":{"origin":36203,"position":2},"title":"June 15 TWU Decision To Be Released","author":"cccc","date":"June 8, 2018","format":false,"excerpt":"\u00a0 June 15, 2018, at 9:45 a.m., Canadian legal history will be made.\u00a0 That is when the Supreme Court of Canada (SCC) will release its decisions concerning the Trinity Western University School of Law.\u00a0 There are two decisions that will be given. Background In December 2013, the Federation of the\u2026","rel":"","context":"Similar post","block_context":{"text":"Similar post","link":""},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2017\/12\/IMG_0230.jpg?fit=1200%2C800&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2017\/12\/IMG_0230.jpg?fit=1200%2C800&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2017\/12\/IMG_0230.jpg?fit=1200%2C800&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2017\/12\/IMG_0230.jpg?fit=1200%2C800&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2017\/12\/IMG_0230.jpg?fit=1200%2C800&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":25140,"url":"https:\/\/cccc.org\/news_blogs\/intersection\/2017\/04\/13\/supreme-court-of-canada-decides-to-hear-the-wall-case-is-a-church-member-entitled-to-sue-a-congregation-because-he-was-disfellowshipped\/","url_meta":{"origin":36203,"position":3},"title":"Supreme Court of Canada Decides to Hear The Wall Case: Is A Church Member Entitled To Sue A Congregation Because He Was Disfellowshipped?","author":"cccc","date":"April 13, 2017","format":false,"excerpt":"The Supreme Court of Canada (SCC) decided today to hear the Wall case from Alberta.\u00a0 The SCC must decide if a court has jurisdiction to hear a case of a former church member who is suing for damages because he lost his membership due to church discipline.\u00a0 Here is a\u2026","rel":"","context":"In \"law and religion\"","block_context":{"text":"law and religion","link":"https:\/\/cccc.org\/news_blogs\/tag\/law-and-religion\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2016\/11\/IMG_1808-300x200.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":22602,"url":"https:\/\/cccc.org\/news_blogs\/intersection\/2016\/08\/16\/nova-scotia-barristers-society-will-not-appeal\/","url_meta":{"origin":36203,"position":4},"title":"Nova Scotia Barristers Society Will Not Appeal","author":"cccc","date":"August 16, 2016","format":false,"excerpt":"The Nova Scotia Barristers Society decided not to appeal their loss in the TWU case to the Supreme Court of Canada. This is a mixed blessing. On the one hand, it would have been great to see this case taken to the SCC from Nova Scotia. However, the Ontario Court\u2026","rel":"","context":"In \"freedom of religion\"","block_context":{"text":"freedom of religion","link":"https:\/\/cccc.org\/news_blogs\/tag\/freedom-of-religion\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":29660,"url":"https:\/\/cccc.org\/news_blogs\/intersection\/2020\/11\/13\/cccc-headed-to-supreme-court-of-canada-on-the-aga-case\/","url_meta":{"origin":36203,"position":5},"title":"CCCC Headed to Supreme Court of Canada on the Aga Case","author":"cccc","date":"November 13, 2020","format":false,"excerpt":"On November 12, Justice Rosalie Abella issued an order allowing CCCC to intervene in the case Aga v Ethiopian Orthodox Tewahedo Church of Canada. For the second time in three years, the Supreme Court of Canada (SCC) will hear a case about the right of a church to determine their\u2026","rel":"","context":"Similar post","block_context":{"text":"Similar post","link":""},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2020\/11\/IMG_0056-3.jpg?fit=600%2C600&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2020\/11\/IMG_0056-3.jpg?fit=600%2C600&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2020\/11\/IMG_0056-3.jpg?fit=600%2C600&ssl=1&resize=525%2C300 1.5x"},"classes":[]}],"jetpack_shortlink":"https:\/\/wp.me\/p30X8p-9pV","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"_links":{"self":[{"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/posts\/36203","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/comments?post=36203"}],"version-history":[{"count":0,"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/posts\/36203\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/media\/36204"}],"wp:attachment":[{"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/media?parent=36203"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/categories?post=36203"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/tags?post=36203"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/series?post=36203"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}