The application for leave to appeal the Federal Court of Appeal’s decision in Prescient Foundation v Minister of National Revenue was dismissed by the Supreme Court of Canada ("SCC") with costs on November 28, 2013.  Unfortunately, those waiting to see if the SCC would rule on whether gifting to a foreign non-qualified donee is permitted under the non-discrimination clause in Article XXI of the Canada-U.S. Tax Treaty will have to wait for a future case on the issue to arise.