The Case Against Policy Advocacy Deregulation

Introduction Over the last year, many have argued in these pages that the rules restricting Canadian charities from intensive policy engagement should be relaxed or rescinded (Gibbins, 2015; Gibbins, 2016; McRae, 2016; Cave, 2016; Juneau, 2016; Northcott, 2016). Some go so far as to argue that restrictions on advocacy and political activity impose “unreasonable limits…

Charity and Politics in Canada—A Legal Analysis

A Pemsel Case Foundation Occasional Paper 1. Introduction Under the present income tax law of Canada, corporations, trusts, and organizations that are registered charities are exempt from taxation on their income and may issue receipts to donors that will entitle them to credits against their tax otherwise payable if they are individuals and deductions in computing…

The Political Purposes Doctrine in Canadian Charities Law

This article has been developed from a paper entered for The Philanthropist Award when the author was a student in the Faculty of Law at the University of Toronto. In its original form the paper received Honourable Mention and a cash prize in the 1993-94 Competition. For further information about this Award see p. 76….