Title Decription Date Type Link to Document
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.

May 29, 2016 Occasional Paper (unused) Open Document
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.

June 22, 2016 Occasional Paper (unused) Open Document
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.

July 19, 2016 Occasional Paper (unused) Open Document
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.

July 19, 2016 Occasional Paper (unused) Open Document
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.

June 22, 2016 Occasional Paper (unused) Open Document
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 resisted charities work.  

October 14, 2016 Occasional Paper (unused) Open Document