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Preventing poverty not a charitable activity

Thursday, December 01, 2016 @ 7:00 PM | By Terrance Carter and Jacqueline Demczur

On June 24, in Credit Counselling Services of Atlantic Canada Inc. v. Canada (MNR) 2016 FCA 193, the Federal Court of Appeal found that Credit Counselling Services of Atlantic Canada Inc.’s activities that related to the prevention of poverty could not be classified as charitable activities for the purposes of the Income Tax Act (ITA).

As a result, the appellant’s appeal was dismissed and the FCA upheld the Minister of National Revenue’s decision to confirm the annulment of the appellant’s charitable registration. The FCA also confirmed...