Charity & NFP Law Bulletin No. 388, June 29, 2016
On June 3, 2016, the Supreme Court of Canada (“SCC”) rendered its judgments in the companion appeals Canada (Attorney General) v Chambre des notaires du Québec (“Chambre des notaires”) and Canada (National Revenue) v Thompson (“Thompson”). The appeal in Chambre des notaires was heard on October 3, 2015 and the appeal in Thompson was heard on December 4, 2014. Both appeals focused on the Income Tax Act’s (“ITA”) “requirement scheme” and the ITA’s definition of “solicitor-client privilege.” Together these judgments will likely have an impact on how all taxpayers, including registered charities, other qualified donees, and non-profit organizations (“NPOs”), deal with Canada Revenue Agency’s (“CRA”) officials during audits and throughout the more formal tax dispute process.
For the balance of this Bulletin, please see Charity & NFP Law Bulletin No. 388.