All
All Case Summaries [Index]
The Appealing Illusion
Occasional Paper
The Pemsel Case Foundation Board Member Bob Wyatt has written a paper discussing the increasingly common view amongst sector leaders and their advisors that appeals from decisions refusing registration of a charity or revoking an existing charity’s registration should be heard by the Tax Court of Canada, and that they should involve a live (or de novo) hearing.
Fact Sheet: Foreign Interference
Pemsel Board Member, and former Department of Finance and Canada Revenue Agency Senior Official, Carl Juneau presents an overview of the issues and facts related to foreign donations to Canadian charities.
Pemsel names new Executive Director
Suzanne Clark has been named Executive Director of the Pemsel Case Foundation, effective April 1, 2023.
“Ms Clark brings a wide variety of experience in the nonprofit and business sectors,” said W. Laird Hunter, KC, President of the Pemsel Case Foundation. Her experience in publishing will help further the Foundation’s work in making information available to help explain legal issues in the charitable sector. Additionally, her experience heading a charity, and her work as a search consultant serving many charities, has given her first-hand experience in the issues that charities in Canada face. Ms Clark will support Pemsel’s Board of Directors as it embarks upon its new strategic plan and increases its efforts to explain and improve the regulatory system within which Canada’s charities operate. Ms. Clark can be reached at [email protected].
The Canadian Income Tax Act and the Concepts of Charitable Purposes and Activities
Pemsel Case Foundation board member Carl Juneau explores the question of purposes and activities and proposes reform that would simplify both administration of, and compliance with, the regulatory regime under which registered charities work
Charities and Policy Advocacy during the Federal Election: What You Need to Know
a discussion, moderated by owen charters of boys and girls clubs of canada, with pemsel foundation board members susan manwaring and david stevens on the Canada revenue agency and other rules registered charities need to follow during the campaign in their policy work
Charitable Sector Reform: First Steps to Reality
A Look at Some Potential Changes
Former finance official Edward Short suggests how to focus the income tax act meaning of a charity more on the framework provided by the common law, and considers the consequences for other criteria for registration and the related policy issues that would arise
Private Benefit in England and Wales
pemsel case foundation board member Lindsay Driscoll delves into the issue of private benefit and its treatment by the U.K. charity commission and courts
Charity versus Politics
Reforming the Judicial, Legislative and Administrative Treatment of the Charity-Politics Distinction
Legal scholar and Pemsel Foundation Board member Adam Parachin examines regulation of Canadian registered charities’ political purposes and activities and the policy basis for doing so
Report of the Senate Special Committee on the Charitable Sector – A Response
pemsel case foundation former executive director peter broder has written a paper exploring the various recommendations in the report, which was released last summer
Submissions to the Special Senate Committee on the Charitable Sector
the foundation has submitted three briefs to the Committee setting out our regulation reform recommendations, our position on how best to determine the meaning of charity, and our views on the regulation of political activities
TAKEAWAYS FROM THE SENATE REPORT ON CANADA’S CHARITIES
a discussion, moderated by margaret hancock, with pemsel foundation board members bob wyatt and carl juneau on the recently-released report and what sector leaders should take from it
Administrative Law Issues Arising under the Registered Charity Regime
University of Victoria Law Professor Dr. Kathryn Chan identifies some of the major administrative law issues in federal regulation of charities and proposes some areas of law for review and regulatory reform
Reflections from an Uncomfortable Fence: Recent Discussions on the Regulation of Canadian Charities Operating Abroad
pemsel board member, and former department of finance and canada revenue agency senior official, carl juneau has reviewed recent proposals to revamp the rules for charities engaged in projects with or delivering program through non-charities, and shares his thoughts on the issues and concerns crucial to any reform
Direction and Control: Current Regime and Alternatives
noted canadian charity law practitioners terry carter and theresa man examine the problems with the current canada revenue agency direction and control rules and – drawing on practice in other jurisdictions – propose some options for reform of this aspect of registered charity regulation
Foreign Activities by Canadian Registered Charities: Challenges and Options for Reform
From The Philanthropist
andrew valentine, a lawyer with miller thomson, explores the regulation of canadian charities when they work abroad with groups other than registered charities
Case Comment: Friends of Toronto Public Cemeteries Inc. v. Public Guardian and Trustee
Pemsel Case Foundation former Executive Director Peter Broder has written a commentary on a recent Ontario Court of Appeal case that considered whether or not the body operating Toronto’s Mount Pleasant Cemetery is a charity
SUBMISSION TO THE DEPARTMENT OF FINANCE CONSULTATION ON THE DISBURSEMENT QUOTA FOR REGISTERED CHARITIES
the foundation submitted three research papers to the federal government's consultation on the registered charity disbursement quota, announced in the 2021 Budget, including an overview (featuring responses to the questions posed by Finance Canada for the consultation), an occasional paper and a data analysis
