All
All Case Summaries [Index]
Political Activities and the Meaning of “Substantially All”
An Analysis for Registered Charities
University of Toronto Law School student Alicia Grant reviewed the treatment of the term “substantially all” in various Income Tax Act and other contexts and reports on her findings.
Charitable Activities under the Income Tax Act
An Historical Perspective
Pemsel Case Foundation Board member Carl Juneau is a former federal government official, who served in an executive role in the Canada Revenue Agency Charities Directorate and as a policy advisor in the Department of Finance; He has been following developments in Canadian charity law for more than four decades.
Joining in the Jurisprudence
Public Interest Litigation and Interventions in the Law of Charity
Miller Thomson Partner Andrew Valentine has researched and written a detailed analysis exploring the legal principles and procedures pertaining to interventions in law of charity cases in Canadian courts.
Charity and Politics In Canada
A Legal Analysis
Noted charity law scholar and retired justice of the Ontario Superior Court, Maurice Cullity, Q.C., has written a discussion paper examining the common law and Income Tax Act considerations relating to Canadian charities undertaking political purposes or activities.
Current Developments in the Application of Subsection 149(1)(l) of the Income Tax Act
Pemsel Board member David Stevens and his colleague, Faye Kravetz, have undertaken a comprehensive analysis of the Income Tax Act provision under which non-profit organizations are defined, the case law interpreting its meaning and the Canada Revenue Agency positions on the requirements set out in the provision.
