Federal Court of Appeal confirms lower court lacked power to review minister’s notice
The Federal Court of Appeal has ruled that it – not the Federal Court – had jurisdiction to judicially review the minister of national revenue’s decision to publish a notice of intention to revoke (NITR) an organization’s charitable registration.
In Jewish National Fund of Canada Inc. v. Canada (National Revenue), 2025 FCA 110, the minister registered the appellant as a charity in 1967, then revoked that registration in 2024 by publishing an NITR in the Canada Gazette.
The appellant applied for judicial review of the minister’s publication decision and moved for an injunction and order compelling the minister to publish a retraction of the NITR’s publication in the gazette.
The Federal Court dismissed the application and motion. The court concluded that it lacked the jurisdiction to judicially review the minister’s publication decision or grant the appellant the requested relief. In reaching its conclusion, the court cited the ruling in Stewards’ Charitable Foundation v. Minister of National Revenue (T-2706-22).
The appellant challenged the court’s decision. The appellant alleged that the Federal Court had the jurisdiction to judicially review the decision to publish the NITR, which resulted in the revocation of its charitable registration, under s. 18(1) of the Federal Courts Act, 1985.
The Federal Court of Appeal dismissed the appeal. The appeal court disagreed with the appellant’s argument and ruled that the Federal Court lacked the jurisdiction to judicially review the minister’s decision to publish the NITR.
The appeal court noted the requirement for the NITR’s issuance to the charity at least 30 days before its publication. The appeal court explained that the NITR’s issuance was a precondition to revoking an organization’s charitable status because such revocation would only take effect upon publication.
The appeal court found that it had jurisdiction over an appeal of a decision to issue or confirm an NITR, and it was the only one that could order the minister to stay publication, which would make the revocation effective.
Section 180(2) of the Income Tax Act, 1985, provides that the Federal Court lacks the “jurisdiction to entertain any proceeding in respect of a decision of the minister from which an appeal may be instituted” under s. 172(3) of the Income Tax Act, which states that a registered charity can appeal a minister’s decision to issue or confirm an NITR to the appeal court.
The appeal court highlighted that a judicial review application challenging the minister’s decision to publish the NITR was a proceeding “in respect of” the decision to issue or confirm the NITR.
Lastly, the appeal court referred to the respondent’s argument that the publication decision was not appealable because it was not distinct or separate from the decision to issue the NITR. The appeal court deemed it unnecessary and inappropriate to address this issue.
