Pemsel Court Cases

Description Documents Notes
Public Television Association of Quebec v. Canada (National Revenue)

Public Television Association of Quebec v. Canada (National Revenue)  was an appeal of a Canada Revenue Agency decision to revoke the charitable registration of a Montreal-based organization on the basis that it failed to devote all its resources to its own charitable activities, and thus had ceased to comply with the definitional requirements for an Income Tax Act charitable organization.  Specifically, the Minister suggested that the organization did not exercise adequate direction and control over activities it undertook abroad.  The Canada Revenue Agency also took the position that a Vermont Public Television station, with which the Montreal group worked, was not a qualified donee under the United-States-Canada Income Tax Convention.  The Court upheld the revocation decision. 

Imagine Canada argued that a correct reading of the applicable statutory provisions and a close reading of the case law did not necessitate the degree of direction and control required by the Canada Revenue Agency in the circumstances that lead to the revocation decision.  It proposed a less onerous test, which it submitted would still accord with the statutory provisions and jurisprudence. 

The Federal Court of Appeal Decision, which was released July 7, 2015, can be found here:

http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/110887/index.do?r=AAAAAQASIHB1YmxpYyB0ZWxldmlzaW9uAQ

The Pemsel Case Foundation worked with Imagine Canada on its submissions as an intervener in this case, but was not a named party in the proceeding.