The Pemsel Case Foundation was established to foster better knowledge and understanding by the Canadian public and voluntary sector organizations of charity law and regulation.  We do so through research, education and litigation.

We are concerned both with the Income Tax Act (ITA) rules governing registered charities and legislation and case law rules that apply to common law charities.  (Common law charities are corporations, trusts or unincorporated associations that have the attributes of a charity as determine by the courts.) We are also interested in the regulatory treatment of “qualified donees”, which are entities that under the ITA are treated as akin to charities.