This Federal Court decision Trinity Global Support Foundation v. Canada (Attorney General) 2025 FC 363 related to whether CRA owed a former registered charity funds relating to Public Service Body GST/HST rebate. CRA had taken the funds that may have been owed to the former registered charity and used them to pay an outstanding tax obligation of the charity, the Part V debt owed when a registered charity is revoked. The Part V tax is based on the value of the revoked charity after certain debts and liabilities are dealt with. The matter was dismissed by the Court.
