Court rules U.S. charities not qualified donees under ITA despite tax convention

By Karunjit Singh ( October 9, 2025, 4:20 PM EDT) -- The Federal Court of Appeal has upheld the revenue minister’s decision to revoke a foundation’s charitable status over its donations to U.S. charities, ruling that a Canada-U.S. treaty provides tax relief but does not make U.S. charities qualified donees under the Income Tax Act (ITA)....