Rebel News Network Ltd. v. Canada (Attorney General)

Decided: 2026-10-07. Docket: A-342-24. Citation: 2026 FCA 170 (CanLII). Administrative law — Judicial review — Reasonableness — Income Tax Act, s. 248(1) — QCJO designation — Whether denial was reasonable based on “engaged in the production of original news content” — Guidance applied to content sample, “multiple perspectives” and “journalistic processes and principles” — Non-binding recommendation of Independent Advisory Board considered — Appeal dismissed | Administrative law — Procedural fairness — Administrative process — Whether CRA process was unfair or unreasonable in relying on three-week period selected by Applicant — Considerable discretion to choose procedure, masters of their own procedure — Baker factors, low procedural requirements for tax designation — Additional Content not