Date: February 7, 2024
Type: Occasional Paper
Document: https://www.pemselfoundation.org/wp-content/uploads/2024/02/The-Appealing-Illusion.pdf
The Pemsel Case Foundation Board Member Bob Wyatt has written a paper discussing the existing process for appealing charity registration refusal or revocation decisions and the increasingly common view amongst sector leaders and their advisors that such appeals should be heard by the Tax Court of Canada and involve a live (or de novo) hearing.