Humane Society of Canada for the Protection of Animals and the Environment v. Canada (National Revenue), 2015 FCA 178 -- summary under Subsection 189(7)

By services, 28 November, 2015

The appellant appealed a CRA decision to revoke its registration, which was made on grounds which included reference to substantial amounts paid for what appeared to be personal expenditures of an officer and director.

Ryer JA found (at para. 59) that s. 189(7) provided "a complete answer" to the appellant's submission that the availability to the Minister of the imposition of penalties on the appellant under s. 188.1(4) meant that the Minister was precluded from revoking the appellant's registration.

See summaries under s. 168(1)(e) and s. 172(3)(a.1).

Topics and taglines
Topic
Income Tax Act - s. 189(7)
Tagline
availability of s. 188.1(4) penalty did not preclude deregistration
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
335873
Extra import data
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