All
All Case Summaries [Index]
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
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
Regulating the Foreign Activities of Charities: A Comparative Perspective
Australian academic Natalie Silver has examined the approaches used by four countries to regulate charities' conduct abroad and reports on her findings
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
Charity and Legal Publishing – The Relevance of Current Resources
legal scholar and pemsel case foundation board member adam parachin reflects on the state of academic writing on charity law in Canada today
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
'Ancillary', 'Incidental' and Canadian registered charities
– Concepts and Meanings
University of Toronto Law Student Leigha Haney explores the “incidental and ancillary” doctrine, and considers how it applies to federal registered charities in Canada
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
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
