Summary Policy

Date
June 9, 2003

Reference Number
CSP - C08

Key Words
Caselaw - Common law

The Charities Directorate of the Canada Customs and Revenue Agency is bound by the courts' decisions in determining whether an organization qualifies or continues to qualify for registration as a charity or as a Canadian amateur athletic association under the Income Tax Act.

• Appeal, CSP - A14.
• Action by Christians for the abolition of torture v. Canada (2002 FCA 499), 2002-12-16 (http://www.fca-caf.gc.ca/index_e.shtml).
• Action des Femmes Handicapées (Montréal) c. Canada (Ministre du revenu national), 1998-06-23 (http://www.fca-caf.gc.ca/index_e.shtml).
• Alberta Institute on Mental Retardation v. Her Majesty the Queen, [1987] 3 F.C. 286.
• Alliance For Life v. Canada (Minister of National Revenue), 1999-05-05 (http://www.fca-caf.gc.ca/index_e.shtml).
• A.Y.S.A Amateur Youth Soccer Association v. Canada (Canada Revenue Agency) (2006 FCA 136), 2006-04-05 (http://decisions.fca-caf.gc.ca/en/2006/2006fca136/2006fca136.html)
• Bayit Lepletot v. Canada (Minister of National Revenue) (2006 FCA 128), 2006-03-28 (http://decisions.fca-caf.gc.ca/en/2006/2006fca128/2006fca128.html)
• Briarpatch Incorporated v. Her Majesty the Queen, [1996] 2 C.T.C. 94.
• Canadian Committee for the Tel Aviv Foundation v. Canada (2002 FCA 72), 2002-03-01 (http://www.fca-caf.gc.ca/index_e.shtml).
• Canadian Magen David Adom for Israel v. Canada (Minister of National Revenue) (2002 FCA 323), 2002-09-13 (http://www.fca-caf.gc.ca/index_e.shtml).
• Challenge Team v. Canada (Minister of National Revenue), 2000-03-29 (http://www.fca-caf.gc.ca/index_e.shtml).
• Child Search v. Canada (Minister of National Revenue), 1999-10-06 (http://www.fca-caf.gc.ca/index_e.shtml).
• Church of Christ Development Company Limited v. Minister of National Revenue, [1982] 82 D.T.C. 1461.
• College rabbinique de Montreal Oir Hachaim D'Tash v. Canada (Minister of the Customs and Revenue Agency) (2004 FCA 101), 2004-03-09 (http://www.fca-caf.gc.ca/index_e.shtml).
• Earth Fund v. Canada (Minister of National Revenue) (2002 FCA 498), 2002-12-16 (http://www.fca-caf.gc.ca/index_e.shtml).
• Everywoman's Health Centre Society (1988) v. Minister of National Revenue, [1992] 2 F.C. 52.
• Fondation Pro-Quebec Inc. v. The Queen, [1993] 93 D.T.C. 5266.
• Fuaran Foundation v. Canada (Customs and Revenue Agency) (2004 FCA 181), 2004-05-04 (http://www.fca-caf.gc.ca/index_e.shtml).
• Guaranty Trust Co. of Canada v. Minister of National Revenue, [1967] S.C.R. 133.
• Human Life International in Canada Inc. v. M.N.R. (C.A.), 1998-03-18 (http://www.fca-caf.gc.ca/index_e.shtml).
• In re Renaissance International, [1983] 83 D.T.C. 5024.
• Interfaith Development Education v. Minister of National Revenue, 1997-06-26 (http://www.fca-caf.gc.ca/index_e.shtml).
• La fondation pour l'art divin de la guérison holistique naturelle inc. c. Ministre du revenu du Canada, appeal dismissed,1998-03-06.
• Les productions Graffiti Tango c. le Ministre du revenu, 1997-02-26.
• Lord's Evangelical Church of the Delivrance and Prayer of Toronto v. Canada (2004 FCA 397), 2004-11-25 (http://www.fca-caf.gc.ca/index_e.shtml).
• Maccabi Canada v. Minister of National Revenue, 1998-06-30 (http://www.fca-caf.gc.ca/index_e.shtml).
• Maisonnée de Hauterive Inc. c. Canada (Ministère du revenu national) (2001 FCA 171), 2001-05-29 (http://www.fca-caf.gc.ca/index_f.shtml).
• National Model Railroad Association v. Minister of National Revenue, [1989] 1 C.T.C. 300.
• Native Communications Society of B.C. v. Canada (Minister of National Revenue), [1986] 3 F.C. 471.
• N.D.G. Neighbourhood Association v. Revenue Canada, Taxation Department, [1988] 2 C.T.C. 14.
• Polish Canadian Television Production Society v. Minister of National Revenue, [1987] 1 C.T.C. 319.
• Positive Action Against Pornography v. Minister of National Revenue, [1988] 2 F.C. 340.
• Scarborough Community Legal Services v. Her Majesty the Queen, [1985] 2 F.C. 555.
• STV Stop the Violence...Face the Music Society v. Her Majesty the Queen, 1996-12-05.
• The Canada UNI Association v. Minister of National Revenue, [1993] 1 C.T.C. 46.
• Toronto Volgograd Committee v. Minister of National Revenue, [1988] 3 F.C. 251.
• Vancouver Regional FreeNet Assn. v. M.N.R. (C.A.), 1996-07-08 (http://www.fca-caf.gc.ca/index_e.shtml).
• Vancouver Society of Immigrant and Visible Minority Women v. Minister of National Revenue, [1999] 1 S.C.R. 10 (http://www.scc-csc.gc.ca/judgments/index_e.asp).