Tax Court Charitable Jurisdiction Not In Budget

March 22, 2011 | Robert B. Hayhoe

There have been a number of charity tax proposals put forward in the last year by the charitable sector as suggestions for change.  One change that we thought had a real chance of success (because it had no real tax revenue cost, unlike various proposals for expanded donation recognition) was the proposal to move charitable registration and revocation appeal jurisdiction from the Federal Court of Appeal to the Tax Court of Canada. This change was the only one suggested by the Joint Regulatory Table of the Voluntary Sector Initiative that was not passed into law as part of the 2004 Budget.  It has been requested by charity sector organizations and others on a number of occasions since.

Charity registration appeals go directly from CRA to the Federal Court of Appeal by way of judicial review.  This is less than ideal because the procedure of the Federal Court of Appeal (the second highest court level in Canada) is not designed for ease of access.  We had therefore hoped and the sector had requested that charity appeals would go first to the Tax Court, and only proceed to the Federal Court of Appeal after first being heard at the Tax Court.

Unfortunately, original jurisdiction over charity registration appeals was not moved in the Budget and remains with the Federal Court of Appeal.  We can only hope that this change will be included in a subsequent budget.


This publication is provided as an information service and may include items reported from other sources. We do not warrant its accuracy. This information is not meant as legal opinion or advice.

Miller Thomson LLP uses your contact information to send you information electronically on legal topics, seminars, and firm events that may be of interest to you. If you have any questions about our information practices or obligations under Canada's anti-spam laws, please contact us at

© 2022 Miller Thomson LLP. This publication may be reproduced and distributed in its entirety provided no alterations are made to the form or content. Any other form of reproduction or distribution requires the prior written consent of Miller Thomson LLP which may be requested by contacting