Summary Policy

Date
June 9, 2003 (Revised September 13, 2005)

Reference Number
CSP - A14

Key Words
Appeal - Caselaw - Federal Court of Appeal

The Income Tax Act provides for a formal appeal process to the Federal Court of Canada.

Where the Minister

• refuses to register an applicant for registration as a Canadian Amateur Athletic Association or proposes to revoke the registration of a registered Canadian amateur athletic association; or
  
  
• confirms a proposal, decision or designation for which a notice was issued by the Minister to an applicant organization or a charity that is registered or was registered, or does not confirm or vacate that proposal, decision or designation within 90 days after service of a notice of objection;

the applicant or organization may appeal the Minister's decision to the Federal Court of Appeal.

A proposal, decision or designation for which a notice was issued by the Minister to an applicant organization or a charity that is registered or was registered include the following:

• notice of refusal to register an applicant for registration as a charity;
• notice of designation or refusal to designate a registered charity; and
• proposal to revoke or decision to annul the registration of a registered charity.

• Objection, CSP-O05.
• 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, [1994] 94 D.T.C. 6068.
• Fuaran Foundation v. Canada (Customs and Revenue Agency) (2004 FCA 181), 2004-05-04 (http://www.fca-caf.gc.ca/index_e.shtml).
• 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)
• Income Tax Act, R.S.C. 1985 (5^th supp.) c. 1, par. 172(3)(a), (a.1) and ss. 180(1).