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.
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
