The Canadian Income Tax Act and the Concepts of Charitable Purposes and Activities

Recent high profile debate over regulation of registered charities’ political activities is only part of broader sector concern about onerous Canada Revenue Agency (CRA) requirements with respect to other aspects of registered charities’ operations, such as reporting obligations, and constraints over foreign activities or on operating through intermediaries.  Additionally, what is required and reviewed under…

Is Religion Passé as a Charity?

This article has been developed from a presentation to the Church and the Law Seminar held at Bramalea, Ontario on February 2, 2002. Historical Development of Charity Law A lot has been said1 recently about the definition of charity at law and whether this definition is suitable, particularly in regard to the recognition of religious…

Some Major Issues Affecting Evaluation of the Charities Tax Incentive

This article was developed from a presentation to the Canadian Bar Association­ Ontario on October 16, 1990. In 1967 when the requirement to register for income tax purposes first came into effect, the Department was dealing with a much smaller and less complex charitable sector. Most applicants were “mainstream” charities-churches, schools, hospitals, relief organizations-and “charity”…