Focus On

FEDERAL INCOME TAX - Charities - Revocation of registration - Appeals - Federal Courts - Appeals - Practice and procedure

Thursday, April 19, 2018 @ 8:38 AM  

Motion by the appellant, the Humane Society of Canada Foundation, for orders requiring document disclosure by the respondent, the Minister of National Revenue. The underlying appeal was with respect to the revocation of the appellant's registration as a charity. The appellant alleged that the Minister was biased and that a breach of procedural fairness occurred. The tribunal record was comprised of approximately 1,500 pages. The appellant received an additional 1,900 pages of documents pursuant to an Access to Information request. The appellant sought additional disclosure comprised of all documents and records of conversations and meetings related to issuance of the notice of intention to revoke the appellant's registration, the appellant's notice of objection, and the confirmation of the revocation notice. The appellant submitted that its allegations of bias and procedural unfairness justified the additional disclosure it sought.

HELD: Motion dismissed. The appellant's bald assertion of bias in the Notice of Appeal was insufficient to justify additional disclosure. Counsel for the appellant was unable to identify any document in its motion record that could support an allegation of bias. The appellant's request for additional disclosure was in the nature of a fishing expedition. Nothing in the sealed documents provided by the respondent was relevant. There was no basis for further disclosure.

Humane Society of Canada Foundation v. Canada (Minister of National Revenue -- M.N.R.), [2018] F.C.J. No. 343, Federal Court of Appeal, W.W. Webb J.A., March 28, 2018. Digest No. TLD-April162008008