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.

Featured Commentary

Opinion on topical charity & non-profit issues. Read More

Background Briefings

Summaries of key issues in charity & non-profit law. Read more

Research Papers

Examination and analysis of major charities & non-profit law questions. Read More

Case Summaries

Papers

Commentary

Browse Commentary

Court Cases

Browse Court Cases

Reports and Studies

Browse Reports and Studies

The Pemsel Case Foundation

On 20 July 1891, in the House of Lords in London, England, the judgment in the case of The Commissioners for Special Purposes of the Income Tax v John Frederick Pemsel was delivered.

Dr. Michael Gousmett gives a brief history of the context in which this seminal decision was taken.

Read More

Charity Law Timeline

Charity Law Timeline

Foundation of The King’s School, Canterbury

597
Charity Law Timeline

Original Magna Carta of King John

1215
Charity Law Timeline

Reissued Magna Carta

1217
Charity Law Timeline

Final version of Magna Carta

1225
Charity Law Timeline

Statute De Viris Religiosis (later renamed the Mortmain Act, 1279).

1279
Charity Law Timeline

Royal charter for London Bridge

1282
Charity Law Timeline

Second Statute of Westminster (13 Edward 1).

1285
Charity Law Timeline

Statute Quia Emptores (18 Edward 1)

1290
Charity Law Timeline

Mortmain licence to the goldsmiths of London (15 Edward 3)

1341
Charity Law Timeline

The Vision of Piers Plowman, attributed to William Langland

1376
Charity Law Timeline

Statutes on mortmain (later renamed the Mortmain Act, 1391)

1391
Charity Law Timeline

Visitation of Hospitals Act, 1414

1414
Charity Law Timeline

Statute of Uses

1535
Charity Law Timeline

Suppression of Religious Houses Act, 1535

1535
Charity Law Timeline

Poor Relief Act

1563
Charity Law Timeline

Poor Relief Act

1575
Charity Law Timeline

Licence for charitable collections to repair a port

1585
Charity Law Timeline

Charitable Uses Act,

1597
Charity Law Timeline

Hospitals for the Poor Act, 1597

1597
Charity Law Timeline

Charitable Uses Act, 1601

1601
Charity Law Timeline

Falkland v. Bertie

1696
Charity Law Timeline

Morice v. Durham (Bishop of)

1805
Charity Law Timeline

British North America Act, 1867 (subsequently renamed the Constitution Act, 1867)

1867
Charity Law Timeline

Abbott v. Fraser (P.C.)

1874
Charity Law Timeline

Mortmain and Charitable Uses Act, 1888

1888
Charity Law Timeline

Commissioners for Special Purposes of the Income Tax v. Pemsel (H.L.)

1891
Charity Law Timeline

The Income War Tax Act, 1917

1917
Charity Law Timeline

Bowman v. Secular Society (H.L.)

1917
Charity Law Timeline

Re Orr; Cameron v. Church of Christ Scientist (S.C.C.)

1918
Charity Law Timeline

I.R.C. v. Falkirk Temperance Café Trust (Scotland)

1926
Charity Law Timeline

An Act to amend the Income War Tax Act

1929
Charity Law Timeline

Keren Kayemeth Le Jisroel Ltd. v. I.R.C. (C.A., H.L.)

1932
Charity Law Timeline

National Anti-Vivisection Society v. I.R.C. (H.L.)

1947
Charity Law Timeline

Gilmour v. Coats (H.L.)

1949
Charity Law Timeline

Les Dames religieuses de Notre Dame de Charité du Bon Pasteur v. The King and Assessors of Sunny Brae (S.C.C.)

1952
Charity Law Timeline

In re Cox; Baker v. National Trust Co. (P.C)

1955
Charity Law Timeline

In re Shaw, decd. Public Trustee v. Day (Ch. D.)

1957
Charity Law Timeline

Worldwide Evangelization Crusade (Canada) v. Beamsville & Annable (S.C.C.)

1959
Charity Law Timeline

Re Brier; Jewish Home for the Aged of British Columbia v. Toronto General Trusts Corporation (S.C.C.)

1961
Charity Law Timeline

Touchet v. Blais (S.C.C.)

1963
Charity Law Timeline

Income Tax Act registration regime

1964
Charity Law Timeline

In re Pinion, decd. Westminster Bank Ltd. v. Pinion (C.A.)

1964
Charity Law Timeline

Jewish National Fund v. Royal Trust Co. (S.C.C.)

1965
Charity Law Timeline

Guaranty Trust Co. of Canada v. M.N.R. (S.C.C.)

1966
Charity Law Timeline

Scottish Burial Reform and Cremation Society Ltd. v. Glasgow (H.L.)

1967
Charity Law Timeline

Incorporated Council of Law Reporting for England & Wales v. Attorney-General (C.A.)

1971
Charity Law Timeline

Stouffville v. Mennonite Home Association of York County (S.C.C.)

1972
Charity Law Timeline

Re Bethel; Jones v. T. Eaton Co. (S.C.C.)

1973
Charity Law Timeline

McGovern v. Attorney-General (Ch. D.)

1981
Charity Law Timeline

An Act to amend the Charities Accounting Act and An Act to repeal the Mortmain and Charitable Uses Act (Ontario)

1982
Charity Law Timeline

Re Laidlaw Foundation (Ontario)

1984
Charity Law Timeline

Native Communications Society of British Columbia v. M.N.R. (F.C.A.)

1986
Charity Law Timeline

Alberta Institute on Mental Retardation v. The Queen (F.C.A.)

1987
Charity Law Timeline

Positive Action Against Pornography v. M.N.R. (F.C.A.)

1988
Charity Law Timeline

Toronto Volgograd Committee v. M.N.R. (F.C.A.)

1988
Charity Law Timeline

Everywoman’s Health Centre Society (1988) v. The Queen (F.C.A.)

1991
Charity Law Timeline

Corporation Notre-Dame de Bon-Secours c. Communauté urbaine de Québec (S.C.C.)

1994
Charity Law Timeline

Briarpatch Inc. v. The Queen (F.C.A.)

1996
Charity Law Timeline

Vancouver Regional FreeNet Association v. M.N.R. (F.C.A.)

1996
Charity Law Timeline

Action des femmes handicapées (Montréal) v. M.N.R. (F.C.A.)

1998
Charity Law Timeline

Human Life International in Canada Inc. v. M.N.R. (F.C.A.)

1998
Charity Law Timeline

Vancouver Society of Immigrant and Visible Minority Women v. M.N.R. (S.C.C.)

1999
Charity Law Timeline

Alliance for Life v. M.N.R. (F.C.A.)

1999
Charity Law Timeline

Canadian Magen David Adom for Israel v. M.N.R. (F.C.A.)

2002
Charity Law Timeline

Action by Christians for the Abolition of Torture (ACAT) v. The Queen (F.C.A.)

2002
Charity Law Timeline

Canadian Committee for the Tel Aviv Foundation v. The Queen (F.C.A.)

2002
Charity Law Timeline

Reference re Earth Future Lottery (P.E.I.C.A.; S.C.C.)

2003
Charity Law Timeline

Slobodrian v. M.N.R. (F.C.A.)

2003
Charity Law Timeline

Fuaran Foundation v. C.C.R.A. (F.C.A.)

2004
Charity Law Timeline

A.Y.S.A. Amateur Youth Soccer Association v. C.R.A. (S.C.C.)

2007
Charity Law Timeline

Redeemer Foundation v. M.N.R. (S.C.C.)

2008
Charity Law Timeline

Hostelling International Canada—Ontario East Region v. M.N.R. (F.C.A.)

2008
Charity Law Timeline

House of Holy God v. A.G. Can. (F.C.A.)

2009
Charity Law Timeline

Ballard & Coleman v. The Queen (F.C.A.)

2011
Charity Law Timeline

News to You Canada v. M.N.R. (F.C.A.)

2011