Précis: The Centre is a registered charity operating an Islamic school in Ottawa. CRA gave notice of its intention to revoke the Centre’s charitable status. The Centre applied pursuant to paragraph 168(2)(b) of the Income Tax Act and rule 300(b) of the Federal Courts Rules, SOR/98-106 for an order staying that decision. The Federal Court of Appeal applied the test for injunctive relief found in RJR-MacDonald Inc. v. Canada (Attorney General)  1 SCR 311, 1994 CanLII 117 (SCC) (“the RJR test”). The Court held that the Centre had not met the second prong of the RJR test, i.e., evidence of irreparable harm. Accordingly the application was dismissed from the bench with costs.
Ahlul-Bayt Centre, Ottawa v. R. – FCA: Applicant adduced insufficient evidence of irreparable harm to merit injunctive reliefREAD MORE »