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| Signature by
Ministers
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4. (1) The Minister and the Minister of
National Revenue may sign a certificate
stating that it is their opinion, based on
security or criminal intelligence reports, that
there are reasonable grounds to believe
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(a) that an applicant or registered charity
has made, makes or will make available any
resources, directly or indirectly, to an entity
that is a listed entity as defined in subsection
83.01(1) of the Criminal Code;
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(b) that an applicant or registered charity
made available any resources, directly or
indirectly, to an entity as defined in
subsection 83.01(1) of the Criminal Code
and the entity was at that time, and
continues to be, engaged in terrorist
activities as defined in that subsection or
activities in support of them; or
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(c) that an applicant or registered charity
makes or will make available any
resources, directly or indirectly, to an entity
as defined in subsection 83.01(1) of the
Criminal Code and the entity engages or
will engage in terrorist activities as defined
in that subsection or activities in support of
them.
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| Statutory
Instruments
Act
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(2) A certificate is not a statutory
instrument for the purposes of the Statutory
Instruments Act.
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| Notice
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5. (1) As soon as the Minister and the
Minister of National Revenue have signed a
certificate, the Minister, or a person
authorized by the Minister, shall cause the
applicant or registered charity to be served,
personally or by registered letter sent to its last
known address, with a copy of the certificate
and a notice informing it that the certificate
will be referred to the Federal Court not earlier
than seven days after service and that, if the
certificate is determined to be reasonable, the
applicant will be ineligible to become a
registered charity or the registration of the
registered charity will be revoked, as the case
may be.
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| Restriction
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(2) The certificate and any matters arising
out of it are not subject to review or to be
restrained, prohibited, removed, set aside or
otherwise dealt with, except in accordance
with this Act.
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| Non-publicati
on or
confidentiality
order
|
(3) Notwithstanding subsection (2), the
applicant or registered charity may apply to a
judge for an order
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(a) directing that the identity of the
applicant or registered charity not be
published or broadcast in any way except in
accordance with this Act; or
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(b) that any documents to be filed with the
Federal Court in connection with the
reference be treated as confidential.
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| No appeal
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(4) An order on an application referred to in
subsection (3) is not subject to appeal or
review by any court at the instance of a party
to the application.
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| Filing in
Federal Court
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(5) Seven days after service under
subsection (1), or as soon afterwards as is
practicable, the Minister or a person
authorized by the Minister shall
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(a) file a copy of the certificate in the
Federal Court for it to make a determination
under paragraph 6(1)(d); and
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(b) cause the applicant or registered charity
to be served, personally or by registered
letter sent to its last known address, with a
notice informing it of the filing of the
certificate.
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| Reference
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6. (1) When the certificate is referred to the
Federal Court, the judge shall, without delay,
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(a) examine, in private, the security or
criminal intelligence reports considered by
the Minister and the Minister of National
Revenue and hear any other evidence or
information that may be presented by or on
behalf of those Ministers and may, on the
request of the Minister or the Minister of
National Revenue, hear all or part of that
evidence or information in the absence of
the applicant or registered charity and any
counsel representing it if the judge is of the
opinion that disclosure of the information
would injure national security or endanger
the safety of any person;
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(b) provide the applicant or registered
charity with a statement summarizing the
information available to the judge so as to
enable the applicant or registered charity to
be reasonably informed of the
circumstances giving rise to the certificate,
without disclosing any information the
disclosure of which would, in the judge's
opinion, injure national security or
endanger the safety of any person;
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(c) provide the applicant or registered
charity with a reasonable opportunity to be
heard; and
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(d) determine whether the certificate is
reasonable on the basis of the information
available to the judge and, if found not to be
reasonable, quash it.
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| No appeal or
review
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(2) A determination under paragraph (1)(d)
is not subject to appeal or review by any court.
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| Admissible
information
|
7. For the purposes of subsection 6(1), the
judge may, subject to section 8, admit any
reliable and relevant information, whether or
not the information is or would be admissible
in a court of law, and base the determination
under paragraph 6(1)(d) on that information.
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| Foreign
information
obtained in
confidence
|
8. (1) For the purposes of subsection 6(1), in
private and in the absence of the applicant or
registered charity or any counsel representing
it,
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(a) the Minister or the Minister of National
Revenue may make an application to the
judge for the admission of information
obtained in confidence from a government,
an institution or an agency of a foreign state,
from an international organization of states
or from an institution or an agency of an
international organization of states; and
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(b) the judge shall examine the information
and provide counsel representing the
Minister or the Minister of National
Revenue with a reasonable opportunity to
be heard as to whether the information is
relevant but should not be disclosed to the
applicant or registered charity or any
counsel representing it because the
disclosure would injure national security or
endanger the safety of any person.
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| Return of
information
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(2) The information shall be returned to
counsel representing the minister who made
the application and shall not be considered by
the judge in making the determination under
paragraph 6(1)(d) if
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(a) the judge determines that the
information is not relevant;
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(b) the judge determines that the
information is relevant but should be
summarized in the statement to be provided
under paragraph 6(1)(b); or
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(c) the minister withdraws the application.
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| Use of
information
|
(3) If the judge decides that the information
is relevant but that its disclosure would injure
national security or endanger the safety of any
person, the information shall not be disclosed
in the statement mentioned in paragraph
6(1)(b), but the judge may base the
determination under paragraph 6(1)(d) on it.
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| Ineligibility or
revocation
|
9. (1) A certificate that is determined to be
reasonable under paragraph 6(1)(d) is
conclusive proof, in the case of an applicant,
that it is ineligible to become a registered
charity or, in the case of a registered charity,
that it does not comply with the requirements
to continue to be a registered charity.
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| Publication
|
(2) The Minister shall, without delay after
a certificate is determined to be reasonable,
cause the certificate to be published in the
Canada Gazette.
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| Review of
certificate
|
10. (1) An applicant or former registered
charity in relation to which a certificate was
determined to be reasonable under paragraph
6(1)(d) and that believes that there has been a
material change in circumstances since that
determination was made may apply in writing
to the Minister for a review of the certificate
by the Minister and the Minister of National
Revenue.
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| Notice to
Minister of
National
Revenue
|
(2) The Minister shall, without delay, notify
the Minister of National Revenue of an
application for review.
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| Information
for review
|
(3) For the purpose of a review, the
Ministers may consider any submission made
by the applicant or former registered charity
that applied for the review and any security or
criminal intelligence reports that are made
available to the Ministers.
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| Time for
decision
|
(4) The Ministers shall make their decision
on an application for review within 120 days
after receipt of the application by the Minister.
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| Decision on
review
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(5) The Ministers may decide that, since the
time the certificate was determined to be
reasonable,
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(a) there has not been a material change in
circumstances, in which case the Ministers
shall deny the application; or
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(b) there has been a material change in
circumstances, in which case the Ministers
shall determine whether there are
reasonable grounds as provided in
subsection 4(1) and, accordingly,
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(i) continue the certificate in effect, or
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(ii) cancel the certificate as of the date of
the decision.
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| Automatic
cancellation
|
(6) If no decision is made within a period of
120 days after receipt of the application, the
certificate is cancelled on the expiration of
that period.
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| Notice to
applicant or
charity
|
(7) As soon as a decision is made or the
certificate is cancelled under subsection (6),
the Minister or a person authorized by the
Minister shall cause the applicant or former
registered charity that applied for the review
to be served, personally or by registered letter
sent to its last known address, with notice of
the decision or cancellation.
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| Application
for review
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11. (1) An applicant or former registered
charity that applied for a review under
subsection 10(1) may, after giving written
notice to the Minister who in turn shall notify
the Minister of National Revenue, apply to the
Federal Court for a review of a decision made
under paragraph 10(5)(a) or subparagraph
10(5)(b)(i).
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| Review by
Court
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(2) The Court shall carry out the review in
accordance with section 6, with any
adaptations that may be required.
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| Referral to
Ministers
|
(3) If the Court quashes a decision of the
Ministers made under paragraph 10(5)(a), it
shall refer the application to the Ministers for
a decision under paragraph 10(5)(b).
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| Cancellation
of certificate
|
(4) If the Court quashes a decision of the
Ministers made under subparagraph
10(5)(b)(i), the certificate is cancelled as of
the date the decision is quashed.
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| No appeal
|
(5) The determination of the Court is not
subject to appeal or judicial review.
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| Publication of
spent
certificate
|
12. The Minister shall, in a manner that
mentions the original publication of the
certificate, cause to be published in the
Canada Gazette notice of the cancellation of
a certificate by reason of
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(a) a decision made under subparagraph
10(5)(b)(ii);
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(b) the operation of subsection 10(6); or
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(c) a determination of the Federal Court
referred to in subsection 11(4).
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| Term of a
certificate
|
13. Unless it is cancelled earlier, a
certificate is effective for a period of seven
years beginning on the day it is first
determined to be reasonable under paragraph
6(1)(d).
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| Regulations
|
14. The Governor in Council may make any
regulations that the Governor in Council
considers necessary for carrying out the
purposes and provisions of this Act.
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| R.S., c. 1 (5th
Supp.)
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114. Section 168 of the Income Tax Act is
amended by adding the following after
subsection (2):
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| Charities
Registration
(Security
Information)
Act
|
(3) Notwithstanding subsections (1) and
(2), if a registered charity is the subject of a
certificate that is determined to be reasonable
under paragraph 6(1)(d) of the Charities
Registration (Security Information) Act, the
registration of the charity is revoked as of the
making of that determination.
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115. (1) Section 172 of the Act is amended
by adding the following after subsection (3):
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| Exception -
Charities
Registration
(Security
Information)
Act
|
(3.1) Paragraphs (3)(a) and (a.1) do not
apply to an applicant or a registered charity
that is the subject of a certificate that has been
determined to be reasonable under paragraph
6(1)(d) of the Charities Registration (Security
Information) Act.
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(2) The portion of subsection 172(4) of the
Act after paragraph (f) is replaced by the
following:
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where the Minister has not notified the
applicant of the disposition of the application
within 180 days after the filing of the
application with the Minister, and, in any such
case, subject to subsection (3.1), an appeal
from the refusal to the Federal Court of Appeal
pursuant to subsection (3) may,
notwithstanding subsection 180(1), be
instituted under section 180 at any time by
filing a notice of appeal in the Court.
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(3) Section 172 of the Act is amended by
adding the following after subsection (4):
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| Exception -
Charities
Registration
(Security
Information)
Act
|
(4.1) An appeal referred to in subsection (3)
or (4) is suspended when an applicant or a
registered charity is, under subsection 5(1) of
the Charities Registration (Security
Information) Act, served with a copy of a
certificate that has been signed under that Act,
whether the appeal was instituted before or
after the certificate was so signed, and the
appeal is
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(a) discontinued on the determination that
the certificate is reasonable under
paragraph 6(1)(d) of that Act; or
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(b) reinstated as of the date the certificate is
quashed under paragraph 6(1)(d) of that
Act.
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116. The description of A in paragraph
188(1)(a) of the Act is replaced by the
following:
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A is the total of all amounts each of which is
the fair market value of an asset of the
charity on the day (in this section referred to
as the ``valuation day'') that is 120 days
before the day on which
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(i) the notice of the Minister's
intention to revoke the charity's
registration is mailed, if the
registration is revoked under
subsection 168(2), or
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(ii) the charity is, under subsection
5(1) of the Charities Registration
(Security Information) Act, served
with a copy of a certificate, if the
registration is revoked under
subsection 168(3).
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117. Paragraph 239(2.21)(b) of the Act is
replaced by the following:
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(b) who is an official to whom taxpayer
information has been provided for a
particular purpose under paragraph
241(4)(a), (d), (f), (f.1), (i) or (j.1)
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118. Subsection 241(4) of the Act is
amended by adding the following after
paragraph (f):
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(f.1) provide taxpayer information to an
official solely for the purposes of the
administration and enforcement of the
Charities Registration (Security
Information) Act;
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