Coram Deo Foundation v MNR (2026 BCSC): When An Interim Injunction Plus Charitable Status Is Revoked And Confront Constitutional Limits On CRA's Authority

Introduction: Canadian Charity Law, CRA Revocation, and Constitutional Jurisdiction

The British Columbia Supreme Court decision in Coram Deo Foundation v MNR, 2026 BCSC (S260171), is a significant Canadian charity law and Canadian tax litigation ruling addressing interim injunctive relief, CRA revocation of charitable status, and constitutional limits on federal jurisdiction. The case is particularly relevant for registered charities, non-profit organizations, and their directors facing CRA tax audits, proposed revocation of charitable registration, and reputational risk. It also raises novel constitutional questions concerning the division of powers between Parliament and the provinces under the Constitution Act, 1867, with a specific focus on the regulation and management of charities.