www.charitylaw.ca
www.carters.ca
•The Tax Court’s decision was
overturned on appeal by the FCA on the basis that:
–Guindon failed to serve a notice
of constitutional question when she sought a finding that a section of
the Act was invalid, inoperative or inapplicable
§The TCC
therefore had no jurisdiction to consider whether s. 163.2
created a criminal offence under s. 11 of the Charter
–The FCA also held that
proceedings under section 163.2 are in place to maintain
discipline, compliance or order “within a discrete regulatory and
administrative field of endeavour” and are, therefore, not criminal in
nature
•On September 11, 2013, Guindon
filed for leave to appeal to the Supreme Court of Canada
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