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Judicial review allowed where the Federal Court found the CRA’s taxpayer-relief decision under s. 220(3.1) of the Income Tax Act was unreasonable.
The court found the gift valid because the donor initiated and pursued the donation, received independent legal advice with a signed certificate confirming understanding, there was no unlawful threat or compulsion, and the evidence of third-party pressure was not credible or sufficient to establish duress; therefore the deed of gift and transfer are effective and irrevocable.
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The Court held that a party seeking a Rule 317 search and production order must show an air of reality to allegations of maladministration and that any order must be proportionate; on the evidence before it the Fund established that the Minister had not fully complied with the June 10, 2025 Order, and the appropriate remedy was not to allow the appeal but to order further searches, a supplemental affidavit detailing the nature and scope of searches and who conducted them, and to allow limited cross‑examination, with short timelines and costs in the cause; the appeal remains for the merits pan…
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On the balance of probabilities the Physical Will represented the Deceased's deliberate, fixed and final testamentary intention; the Digital Will lacked an air of finality and post‑creation evidence showed the Deceased continued to contemplate further steps; accordingly the Court admitted the Physical Will under s.58 WESA, dismissed the Alzheimer Society's application, and appointed the PGT as administrator with will annexed.
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The December 18-19, 2025 email vote purporting to suspend AlbertaCA was procedurally invalid and in breach of Cricket Canada's bylaws (notice, quorum, and electronic-meeting consent/signature requirements) and the CNCAct; that breach constituted oppression, unfair prejudice and unfair disregard of AlbertaCA's interests; the suspension is declared null and void and the requisitioned Special General Meeting must be convened within 21 days under an independent chair with preservation of the status quo as of December 18, 2025 and restrictions on unilateral director actions until the SGM.
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The court had jurisdiction to grant a limited interlocutory injunction because para. 168(2)(b) of the Income Tax Act does not clearly and explicitly oust superior court jurisdiction in circumstances where the validity of the Act is being challenged; the Charity established a serious issue to be tried, demonstrated irreparable harm on the evidence including harm to donees and unrecoverable reputational harm to directors, and the balance of convenience favoured a short 30-day injunction to permit filing of a petition.
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The Court of Appeal restored an RTB ruling that an early occupancy arrangement for Habitat’s homeownership program was not a tenancy under the RTA.
The Tax Court dismissed Ms. Rowe’s appeal from a reassessment, finding no proven transfer of the licences, no donative intent, and defective receipt documentation.
Article XXI(7) of the Canada-United States Tax Convention provides limited tax relief for Canadian residents making gifts to U.S. tax-exempt organizations and does not, as a matter of treaty interpretation, deem U.S. 501(c)(3) entities to be "qualified donees" for purposes of the Income Tax Act and the statutory requirements to maintain charitable registration; therefore the Minister did not err in revoking Priority Foundation's registration for making disbursements to non-qualified donees.
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The court held that Erna Maurer’s Letter of Wishes was not precatory, but it was not incorporated by reference or cured under WESA. Article 4 created a charitable trust.
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