The Federal Court of Appeal dismissed a request by Human Concern International to postpone the suspension that CRA had imposed upon them. Then Human Concern International made a leave to appeal application to the Supreme Court and the Supreme Court declined that appeal on February 2, 2023.
Here is some background:
Human Concern International is a Canadian registered charity, and CRA has suspended their qualified donee status. This means that they cannot, for a period of 1 year, issue official donation receipts or receive gifts from Canadian charities. Suspending qualified donee status is an “intermediate sanction” that CRA can use instead of revocation.
Human Concern International had originally appealed to the Tax Court of Canada to suspend or postpone the suspension. The Tax Court of Canada dismissed their appeal for the postponement. Apparently, this was done with “reasons delivered orally”. For all those arguing that more matters need to go to the Tax Court of Canada in order to enhance charity law, they may be disappointed not only with the TCC outcome but also the lack of written reasons.
The Federal Court of Appeal questioned whether they even had jurisdiction to hear this matter but decided to hear and dismiss the matter. The Federal Court of Appeal did not accept the arguments of the charity to postpone the suspension.
We have discussed Human Concern International v. His Majesty the King in the following posts:
Human Concern International penalty, suspension and compliance agreement with CRA and related documents (December 10, 2021)
Human Concern International v. Canada – Federal Court of Appeal dismisses request for postponement of suspension (March 14, 2022)
Here is information from the website of the Supreme Court of Canada:
Applications for Leave
Human Concern International v. His Majesty the King
Collection Applications for Leave Date 2023-02-02 Case number 40186 Status Dismissed On appeal from Federal Court of Appeal Notes SCC Case Information
February 2, 2023 Le 2 février 2023 BETWEEN:
Human Concern International
Applicant
– and –
His Majesty the King
Respondent
ENTRE :
Human Concern International
Demanderesse
– et –
Sa Majesté le Roi
Intimé
JUDGMENT
The application for leave to appeal from the judgment of the Federal Court of Appeal, Number A-212-21, 2022 FCA 41, dated March 2, 2022, is dismissed with costs.
JUGEMENT
La demande d’autorisation d’appel de l’arrêt de la Cour d’appel fédérale, numéro A-212-21, 2022 CAF 41, daté du 2 mars 2022, est rejetée avec dépens.
J.S.C.C. J.C.S.C.
Docket
40186
Human Concern International v. His Majesty the King
(Federal) (Civil) (By Leave)
Judgments on applications for leave to appeal are rendered by the Court, but are not necessarily unanimous.
Proceedings Date Proceeding Filed By
(if applicable)2023-02-03 Close file on Leave 2023-02-02 Copy of formal judgment sent to Registrar of the Court of Appeal and all parties 2023-02-02 Judgment on leave sent to the parties 2023-02-02 Judgment of the Court on the application for leave to appeal, The application for leave to appeal from the judgment of the Federal Court of Appeal, Number A-212-21, 2022 FCA 41, dated March 2, 2022, is dismissed with costs.
Dismissed, with costs2022-12-12 All materials on application for leave submitted to the Judges, for consideration by the Court 2022-08-08 Certificate (on limitations to public access), (Letter Form), 23B, (Printed version due on 2022-08-15) His Majesty the King 2022-08-08 Certificate (on limitations to public access), (Letter Form), 23A, (Printed version due on 2022-08-15) His Majesty the King 2022-08-08 Respondent’s response on the application for leave to appeal, (Book Form), Completed on: 2022-08-25, (Printed version due on 2022-08-15) His Majesty the King 2022-06-08 Letter acknowledging receipt of a complete application for leave to appeal, FILE OPENED – 2022-06-08 2022-05-02 Certificate (on limitations to public access), (Letter Form), 23B, (Printed version due on 2022-05-09) Human Concern International 2022-05-02 Affidavit of service – e-filing, (Letter Form), (Printed version due on 2022-05-09) Human Concern International 2022-05-02 Notice of name, (Letter Form), (Printed version filed on 2022-05-04) Human Concern International 2022-05-02 Certificate (on limitations to public access), (Letter Form), 23A, (Printed version filed on 2022-05-04) Human Concern International 2022-05-02 Application for leave to appeal, (Book Form), Required:
CA Order
, Completed on: 2022-06-08, (Printed version filed on 2022-05-04)Human Concern International