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Leave to appeal granted regarding charitable registration revocation, with interim terms continued.
The moving party sought leave to appeal the decision of Papageorgiou J. The Divisional Court granted leave to appeal and ordered that the terms directed by Matheson J. continue pending resolution of the appeal, specifically that the moving party suspend providing tax receipts for donations and the respondent not publish a notice of intention to revoke the moving party's charitable registration.
Interlocutory injunction to prevent publication of charity revocation notice denied due to lack of irreparable harm.
The applicant charity brought a motion for an interlocutory injunction to enjoin the Minister of National Revenue from publishing a notice of revocation of its charitable status.
The applicant argued that s. 168(1) of the Income Tax Act is unconstitutional as it infringes on provincial jurisdiction over charities.
The court dismissed the motion, finding that while there was a serious issue to be tried, the applicant failed to demonstrate irreparable harm with particularized evidence.
Furthermore, the balance of convenience favoured the Minister due to the strong public interest in enforcing the regulatory framework of the Income Tax Act.
