Humane Society of Canada for the Protection of Animals and the Environment v. Canada (National Revenue), 2015 FCA 178 -- summary under Paragraph 172(3)(a.1)

By services, 28 November, 2015

Before confirming the reasonableness of CRA's decision to revoke the Appellant's registration, Ryer JA rejected a submission (at para. 42) that s. 172(3)(a.1) required the Minister to deliver a complete record of of all documents and materials available to the Appeals Directorate as well as those actually considered, stating (at paras. 47-48):

This paragraph simply provides a right of appeal from the Confirmation Decision… . The Appellant's argument essentially challenges the sufficiency of the Rules as construed by Justice Sharlow in Humane Society 2013.The Appellant did not appeal Justice Sharlow's decision or otherwise dispute its merits before us. Accepting the Appellant's argument would have the effect of construing paragraph 172(3)(a.1) so as to implicitly provide the procedural outcome that Justice Sharlow rejected when she considered Rules 317 and 318, the directly applicable procedural dispositions.

See summaries under s. 168(1)(e) and s. 189(7).

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no implied procedural rules in s. 172(3)(a.1)
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