International Relief Fund for the Afflicted and Needy (Canada) (“IRFAN”) was revoked for cause in 2011. Previously we had provided copies of the CRA letters outlining in quite a large amount of detail the concerns CRA had with IRFAN. A few months ago IRFAN appealed the revocation and over the summer there was a procedural motion brought before the FCA. The FCA notes “In its appeal, the appellant alleges that the Minister abused her discretion and acted unreasonably, in a procedurally unfair manner, and with a closed mind. The appellant also alleges that the Minister’s decision violates sections 2 and 15 of the Charter by violating its “associational rights with partner organizations abroad and charitable contributing communities and individuals in Canada” and its equality rights.” IRFAN asked that certain allegedly “fresh” evidence should be allowed in the appeal and the FCA rejected that demand.
Here is the decision:
International Relief Fund for the Afflicted and Needy (Canada) v. Canada (National Revenue), 2013 FCA 178 (CanLII)
I want to emphasize that over 5000 Canadian charities conduct foreign activities. It is important if you are conducting foreign activities that you do so in accordance with CRA’s Guidance dealing with activities outside of Canada.
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Mark Blumberg is a partner at the law firm of Blumberg Segal LLP in Toronto and works almost exclusively in the areas of non-profit and charity law.