Canadian Tax Focus, Volume 10, Number 3, August 2020, 10-11
In Ark Angel Foundation v. Canada (National Revenue) (2019 FCA 21), the minister’s decision to revoke the charitable status of the Ark Angel Foundation was upheld, apparently on the basis that the foundation had insufficient control and oversight over the use of its funds. The interesting aspect of the decision is that the FCA commented on the standard of review for appeals of charitable status revocations, which it based on the SCC’s decision in Canada (Minister of Citizenship and Immigration) v. Vavilov (2019 SCC 65). The take-away is that such appeals are now less likely to succeed where the appeal turns on questions of fact alone but perhaps more likely to succeed where a question of law can be raised. It will be up to charities to present their objections and appeals accordingly.