The moving party brought a motion for an interlocutory injunction to prohibit the Canada Revenue Agency (CRA) from rendering a final audit decision that could recommend the revocation of its charitable status.
The moving party alleged the audit was tainted by Islamophobia and violated its Charter rights.
The court dismissed the motion, finding that while there was a serious issue to be tried, the moving party failed to establish irreparable harm because the CRA had not yet made a final decision, making the anticipated harm premature and speculative.
The court also found the balance of convenience favoured the CRA due to the public interest in its regulatory role, and the moving party failed to meet the high threshold for a quia timet injunction.
