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.
