Independent Academic Review Finds the CRA’s allegations in the audit of the Muslim Association of Canada unsubstantiated and concludes the process seriously deficient

April 2, 2026

The Muslim Association of Canada (MAC) welcomes the release of the independent academic review conducted by Professor Michelle Gallant of the University of Manitoba, one of the leading Canadian experts in terrorism financing law, tax law, and the governance of tainted finance.

According to the report, the study’s objective was to assess if the CRA had provided sufficient evidence to back its allegations of terrorism financing and links to extremism. To achieve this, Professor Gallant examined the entire evidentiary record of the audit, including audit documents and the charter challenge court files.

The independent academic review concludes that the CRA failed to substantiate allegations of terrorism financing or links to extremism in relation to MAC, finding that the CRA’s effort to establish such concerns “proved seriously deficient.” The report explains that even by the lowest legal standard available, the government’s evidence could not justify any terrorism allegations against MAC.

The report represents one of the most comprehensive independent examinations of a CRA audit of a Muslim charity and contributes to a broader body of analysis examining regulatory practices affecting Muslim-led charitable organizations.

"This independent academic review, which confirms there were no links to terrorism financing or extremism, is significant because it reinforces the Ontario Superior Court’s concerns regarding the CRA’s findings and brings meaningful closure to Canadians, particularly the Canadian Muslim community,” said Sharaf Sharafeldin, President, Strategy of the Muslim Association of Canada. 

The findings are significant not only for MAC, but for the broader Muslim charitable sector in Canada and the CRA. Muslim charities play an important role in Canadian society through education, community services, and humanitarian work. 

MAC remains committed to working constructively with regulators and policymakers to support oversight processes that are fair, evidence-based, and consistent with fundamental freedoms, including freedom of religion and association. MAC will continue serving Canadian families and communities through education, community programming, and faith-based services across Canada.