SHORT TITLE

Marginal note:Short title

1. This Act may be cited as the Charities Registration (Security Information) Act.

PURPOSE AND PRINCIPLES

Marginal note:Purpose

• 2. (1) The purpose of this Act is to demonstrate Canada’s commitment to participating in concerted international efforts to deny support to those who engage in terrorist activities, to protect the integrity of the registration system for charities under the Income Tax Act and to maintain the confidence of Canadian taxpayers that the benefits of charitable registration are made available only to organizations that operate exclusively for charitable purposes.

• Marginal note:Principles

  (2) This Act shall be carried out in recognition of, and in accordance with, the following principles:

  • (a) maintaining the confidence of taxpayers may require reliance on information that, if disclosed, would injure national security or endanger the safety of persons; and

  • (b) the process for relying on the information referred to in paragraph (a) in determining eligibility to become or remain a registered charity must be as fair and transparent as possible having regard to national security and the safety of persons.

INTERPRETATION

Marginal note:Definitions

3. The following definitions apply in this Act.

“applicant”

« demandeur »

“applicant” means a corporation, an organization or a trust that applies to the Minister of National Revenue to become a registered charity.

“judge”

« juge »

“judge” means the Chief Justice of the Federal Court or a judge of the Trial Division of that Court designated by the Chief Justice.

“Minister”

« ministre »

“Minister” means the Solicitor General of Canada.

“registered charity”

« organisme de bienfaisance enregistré »

“registered charity” means a registered charity as defined in subsection 248(1) of the Income Tax Act.

CERTIFICATE BASED ON INTELLIGENCE

Marginal note:Signature by Ministers

• 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

  • (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;

  • (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

  • (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.

• Marginal note:Statutory Instruments Act

  (2) A certificate is not a statutory instrument for the purposes of the Statutory Instruments Act.

JUDICIAL CONSIDERATION OF CERTIFICATE

Marginal note:Notice

• 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.

• Marginal note:Restriction

  (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.

• Marginal note:Non-publication or confidentiality order

  (3) Notwithstanding subsection (2), the applicant or registered charity may apply to a judge for an order

  • (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

  • (b) that any documents to be filed with the Federal Court in connection with the reference be treated as confidential.

• Marginal note:No appeal

  (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.

• Marginal note:Filing in Federal Court

  (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

  • (a) file a copy of the certificate in the Federal Court for it to make a determination under paragraph 6(1)(d); and

  • (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.

Marginal note:Reference

• 6. (1) When the certificate is referred to the Federal Court, the judge shall, without delay,

  • (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;

  • (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;

  • (c) provide the applicant or registered charity with a reasonable opportunity to be heard; and

  • (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.

• Marginal note:No appeal or review

  (2) A determination under paragraph (1)(d) is not subject to appeal or review by any court.

EVIDENCE

Marginal note: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.

Marginal note: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,

  • (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

  • (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.

• Marginal note:Return of information

  (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

  • (a) the judge determines that the information is not relevant;

  • (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

  • (c) the minister withdraws the application.

• Marginal note: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.

Marginal note: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.

• Marginal note: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.

REVIEW OF CERTIFICATE

Marginal note: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.

• Marginal note:Notice to Minister of National Revenue

  (2) The Minister shall, without delay, notify the Minister of National Revenue of an application for review.

• Marginal note: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.

• Marginal note: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.

• Marginal note:Decision on review

  (5) The Ministers may decide that, since the time the certificate was determined to be reasonable,

  • (a) there has not been a material change in circumstances, in which case the Ministers shall deny the application; or

  • (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,

    • (i) continue the certificate in effect, or

    • (ii) cancel the certificate as of the date of the decision.

• Marginal note: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.

• Marginal note: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.

Marginal note:Application for review

• 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).

• Marginal note:Review by Court

  (2) The Court shall carry out the review in accordance with section 6, with any adaptations that may be required.

• Marginal note: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).

• Marginal note: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.

• Marginal note:No appeal

  (5) The determination of the Court is not subject to appeal or judicial review.

Marginal note: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

• (a) a decision made under subparagraph 10(5)(b)(ii);

• (b) the operation of subsection 10(6); or

• (c) a determination of the Federal Court referred to in subsection 11(4).

Marginal note: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).

Marginal note: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.