Should it undertake litigation, Pemsel intends to build on the approach taken by the Canadian Centre for Philanthropy in its interventions in the Supreme Court of Canada, with respect to the Vancouver Society of Immigrant and Visible Minority Women v. M.N.R.and A.Y.S.A. Amateur Youth Soccer Association v. Canada (Revenue Agency) cases.  These are currently the leading Canadian cases concerning the law of charity.  The focus of those interventions was clarification of the law and the application of the appropriate legal tests.  This may mean that the Foundation does not take a position on an issue such as the eligibility for charitable status of a particular organization.  Our commitment is more broadly to the development of clear and consistent law in this area.