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Federal Tax - Charities

. Fortius Foundation v. Canada (National Revenue)

In Fortius Foundation v. Canada (National Revenue) (Fed CA, 2022) the Federal Court of Appeal considers the complex statutory and Federal Rule-governed procedure for a charity seeking to challenge a Ministerial ITA s.168(2)(b) 'notice of intention' to publish a revocation of it's charitable status. Most of the case involves the application of the common law RJR-Macdonald stay test, which seems to be the proper route as I can't locate a statutory stay provision that applies pending the outcome of the available ITA s.168(4) 'notice of objection' route.


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