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Pemsel's Papers
Issue Sheet: Coram Deo Foundation v. Minister of National Revenue 2026 BCSC 123
Background Briefing
Feb 10, 2026
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Improving the Regulation of Canadian Foundations with Donor Advised Funds
Occasional Paper
Oct 14, 2025
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What We Don’t Know Does Hurt Us
Occasional Paper
Nov 13, 2024
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Letter to Hon. Marci Ien Minister of Women and Gender Equality and Minister of Youth: Income Tax Act – Pregnancy Counselling Centres
Commentary
Nov 7, 2024
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The Appealing Illusion
Occasional Paper
Feb 7, 2024
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Fact Sheet: Foreign Interference
Background Briefing
May 16, 2023
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The Disbursement Quota Revisited
Occasional Paper
Oct 18, 2021
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Budget 2021 – Charities and
the Disbursement Quota:
The Issues
Occasional Paper
Oct 18, 2021
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The DQ Debate: What the
Available Data Tell Us
Occasional Paper
Oct 18, 2021
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Case Comment: Friends of Toronto Public Cemeteries Inc. v. Public Guardian and Trustee
Case Commentary
Oct 6, 2020
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Foreign Activities by Canadian Registered Charities: Challenges and Options for Reform
Occasional Paper
Jun 8, 2020
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Reflections from an Uncomfortable Fence: Recent Discussions on the Regulation of Canadian Charities Operating Abroad
Occasional Paper
Jun 8, 2020
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Direction and Control:
Current Regime and
Alternatives
Occasional Paper
Jun 8, 2020
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Administrative Law Issues Arising under the Registered Charity Regime
Background Briefing
Oct 17, 2019
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Report of the Senate Special Committee on the Charitable Sector – A Response
Occasional Paper
Oct 2, 2019
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Submission to the Senate Special Committee on the Charitable Sector: Senate Appearance October 22, 2018
Commentary
Dec 6, 2018
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Supplementary submission on Regulation of Political Activities to the Senate Special Committee on the Charitable Sector: Provided on November 26, 2018
Commentary
Dec 6, 2018
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Supplementary submission to the Senate Special Committee on the Charitable Sector: Senate Appearance November 5, 2018
Commentary
Dec 6, 2018
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Charity versus Politics: Reforming the Judicial, Legislative and Administrative Treatment of the Charity-Politics Distinction
Occasional Paper
Jun 20, 2018
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Senate study offers opportunity for fresh look at charity issues
Commentary
May 31, 2018
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‘Ancillary’, ‘Incidental’ and Canadian registered charities – Concepts and Meanings
Occasional Paper
May 29, 2018
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Private Benefit in England and Wales
Background Briefing
May 28, 2018
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Charity and Legal Publishing – The Relevance of Current Learning Resources
Commentary
Apr 10, 2018
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Charitable Sector Reform: First Steps to Reality
Occasional Paper
Feb 26, 2018
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Penalties on Charitable Organizations in the United States and Commonwealth Countries
Background Briefing
Nov 9, 2017
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Pemsel Political Activities Consultation Submission
Commentary
Oct 13, 2017
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Regulating the Foreign Activities of Charities: A Comparative Perspective
Occasional Paper
Aug 11, 2017
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Regulating the Foreign Activities of Charities: A Comparative Perspective
Background Briefing
Jul 10, 2017
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Thoughts on Charity as a “Moving Subject” in Australia and Canada
Commentary
Apr 24, 2017
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Jurisdictions with Statutory Definitions of Charity
Background Briefing
Apr 24, 2017
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A Statutory Definition of Charity – Pros and Cons
Background Briefing
Apr 24, 2017
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A Statutory Definition of Charity – Reports
Background Briefing
Apr 24, 2017
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The Canadian Income Tax Act and the Concepts of Charitable Purposes and Activities
Occasional Paper
Oct 14, 2016
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Charitable Activities under the Income Tax Act: An Historical Perspective
Occasional Paper
Jul 19, 2016
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Joining in the Jurisprudence: Public Interest Litigation and Interventions in the Law of Charity
Occasional Paper
Jul 19, 2016
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Political Activities and the Meaning of “Substantially All” –An Analysis for Registered Charities
Occasional Paper
Jun 22, 2016
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Current Developments in the Application of Subsection 149(1)(l) of the Income Tax Act
Occasional Paper
Jun 22, 2016
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Public Television Association of Quebec v. Canada (National Revenue)
Court Case
May 29, 2016
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Charity and Politics In Canada — A Legal Analysis
Occasional Paper
May 29, 2016
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