Coram Deo Foundation v. Canada (Minister of National Revenue)
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.
Source excerpt
- Ultra vires
- Provincial jurisdiction over charities s.92(7)
- Federal taxation power s.91(3)
- Revocation of charitable registration
- Interim injunction
- Section 168(2)(b) income tax act jurisdiction