Part INoticeVolume 157, Number 46Published: November 18, 2023

Charity Revocations, Trade Hearing, Badger Habitat Protection

Canada Gazette, Part I, Volume 157, Number 46: COMMISSIONS

CANADA REVENUE AGENCY

Key facts

Published
November 18, 2023
Comment deadline
Unclear
Effective date
February 16, 2024

Summary#

This Canada Gazette notice (published November 18, 2023) contains three short items: a set of proposed revocations of charity registrations by the Canada Revenue Agency, a hearing notice from the Canadian International Trade Tribunal, and a Parks Canada announcement that parts of the critical habitat for the American badger will gain protection under the Species at Risk Act after 90 days. Each item affects different groups: certain charities, an importer and the Canada Border Services Agency dispute, and land-use within Kootenay National Park.

What it does#

  • Canada Revenue Agency — Announces proposed revocation of registration for specific charities for not meeting parts of the Income Tax Act. The charities named are:
    • SINGLE MOTHERS IN PROGRESS (business number 806662805RR0001).
    • FOYER LE PASSAGE (business number 863272472RR0001).
    • FONDATION MISERERE 2000 (business number 874092026RR0001).
  • Canadian International Trade Tribunal — Schedules a public videoconference hearing on December 19, 2023 in the appeal by Tweed Inc. against the President of the Canada Border Services Agency about how certain JPAQ polypropylene cases should be classified for tariff purposes. The tariff items at issue are 3923.10.00 (Tweed’s position) versus 3924.90.00 (the CBSA’s position).
  • Parks Canada Agency — Announces that, under subsection 58(2) of the Species at Risk Act, subsection 58(1) will begin to apply to the critical habitat for the American badger (jeffersonii subspecies) that lies within Kootenay National Park. That change takes effect 90 days after publication (i.e. on or about February 16, 2024).

Who's affected#

  • The listed charities — donors, volunteers, and clients of SINGLE MOTHERS IN PROGRESS, FOYER LE PASSAGE, and FONDATION MISERERE 2000 — because revocation would end their registered charity status.
  • Tweed Inc., the Canada Border Services Agency, and importers or customs brokers who deal with similar plastic cases — because the tribunal’s decision could change tariff classification (and therefore duties or treatment) for those goods.
  • People and businesses that use, manage, or plan activities in Kootenay National Park — because parts of the park’s land are now identified so that destruction of that badger habitat will be restricted under the Species at Risk Act.
  • General public — only insofar as these are government notices; each item affects distinct, specific groups rather than everyone.

Why it matters#

  • Losing registered charity status can affect a charity’s ability to issue official donation receipts and may change its tax treatment and eligibility for some funding. Donors and clients may notice operational changes if revocation proceeds.
  • The tariff-classification hearing could change how similar plastic packing or case products are treated at the border. That can affect import costs and competitiveness for companies importing or selling such items.
  • Recognizing critical habitat inside Kootenay National Park means stronger legal protection for the American badger’s habitat there. That can influence park management, development, and some land-use activities in the park.

Key topics

Income Tax ActITACanada Revenue AgencyCharities DirectorateSINGLE MOTHERS IN PROGRESSFOYER LE PASSAGEFONDATION MISERERE 2000Canadian International Trade TribunalTweed Inc.Canada Border Services AgencyJPAQ polypropylene casesTariff item 3923.10.00Tariff item 3924.90.00Species at Risk ActKootenay National Park

Source: Canada Gazette

Official source