Sigma Chi Canadian Foundation v. Canada (National Revenue), 2024 FCA 59 -- summary under Paragraph (a)

The appellant (Sigma Chi), which described itself as an international fraternal organization, in its 2015 and 2016 fiscal periods restricted 75% and 82% of its scholarship funds to Sigma Chi members and pledges. Before dismissing Sigma Chi’s appeal from the Minister’s revocation decision, Laskin JA found no reversible error in the Minister’s finding that Sigma Chi had provided private benefits to its members through such “in-house” scholarships, contrary to s. 149.1(1)(a).