This is a short decision addressing the correct procedure by which charities must respond to a notice of intention to revoke charitable registration. In this case, the charity in question had received a notice of intention to revoke from CRA, and responded by immediately commencing an appeal to the Federal Court of Appeal. The Court held that because the charity had not filed an objection with the Appeals Directorate of CRA, and CRA had not confirmed its intention to revoke or failed to respond to an objection after 90 days, the charity could not appeal to the Federal Court of Appeal.

Where a charity receives a notice of intention to revoke and wishes to appeal, the charity must first file an objection with the Appeals Directorate of CRA within 90 days of the date that the notice of intention to revoke was mailed. If CRA confirms the intention to revoke, or does not respond within 90 days, the charity then has the option of appealing to the Federal Court of Appeal.