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
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 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
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
