“The law of charity is a moving subject” – Lord Wilberforce, Scottish Burial Reform and Cremation Society Ltd. v. Glasgow Corporation, [1968] A.C. 138 (H.L.), at p. 154.
Named after the seminal 1891 House of Lords decision, Commissioners for Special Purposes of the Income Tax v. Pemsel, [1891] A.C. 531, that established the four principal heads of charity in the current legal classification, The Pemsel Case Foundation (Pemsel) is mandated to undertake research, education and possibly interventions in existing litigation to help clarify and advance various aspects of Canadian charity law. The Pemsel Case Foundation is incorporated under the Alberta Societies Act and is a registered charity.
Pemsel is: