In the case of Humane Society of Canada for the Protection of Animals and the Environment, the Federal Court of Appeal dealt with a case in which the CRA had issued a notice of intent to revoke the status of the charity, and the charity appealed to the Appeals Directorate of CRA which confirmed the original notice. The charity appealed further to the Federal Court of Appeal which unanimously dismissed the appeal with costs and upheld the Confirmation Decision to revoke the charity. The CRA's concern with the charity is that it was "providing some of its income for the personal benefit of one of its members (paragraph 168(1)(b)), failing to devote all of its resources to its charitable activities (paragraph 168(1)(b)) and failing to keep appropriate books and records (paragraph 230(2)(a))."
Here is the decision in Humane Society of Canada for the Protection of Animals and the Environment. It is still a registered charity.
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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.