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After a consultation period, the Canada Revenue Agency (CRA) issued new guidelines for
animal welfare charities in August 2011. These new guidelines help to clarify which animal welfare
activities meet the established definition of charity, and also help to illustrate what Canadian society
generally deems as charitable. The guidelines are contained in a document called “Promotion of
Animal Welfare and Charitable Registration", Reference # CG-011 and can be found on the CRA
website at: www.cra-arc.gc.ca/chrts-gvng/chrts/plcy/cgd/nmlwlfr-eng.html.
While the document is new, the guidelines generally re-inforce traditional notions of charity.
The guideline document doesn’t change the rules, but outlines the types of animal welfare activities
that meet the charitable standard and explains how the rules came about.
Benefitting the Public Good
A number of criteria need to be met for an organization to qualify as a charity. One criterion is
that there must be a benefit to the public good. Traditionally, animal welfare charities meet this because
it is generally acknowledged that they “promote morality and check man’s innate tendency to cruelty
and are thus of benefit to humanity.”1 In other words, even though they don’t provide direct service to
segments of the (human) public, it is recognized that the promotion of kindness to animals reflects well
New Animal Welfare
Charity Guidelines Support
Traditional SPCAs
© Tzooka | Dreamstime.com
Feature: Charity Law January/February 2012
Tim Battle
Feature: Charity Law
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January/February 2012
on a compassionate society. This thought is captured by a quote often
attributed to Mahatma Gandhi: “The greatness of a nation and its
moral progress can be judged by the way its animals are treated.”
This widely-held recognition of Societies for the Prevention
of Cruelty to Animals (SPCAs; sometimes known as Humane
Societies) reflects both the historical context and the current
reality. While many SPCAs in the country were first established
with the goals of helping both animals and vulnerable people,
most now work exclusively on behalf of animals through such
means as law enforcement and humane education programs. The
connections between kindness to animals and respect for other
people is woven into the fabric of humane education, which is
often seen as encouraging compassion for animals, people and the earth we share. Today, websites such
as everylivingthing.ca demonstrate this interconnectedness of nature and the value of compassion for
every living thing.
Indeed, this sentiment reaches far back into Canadian history, as is demonstrated in the violenceprevention
work of Louise McKinney – who became the first woman in the British Commonwealth
to hold elected office when she was elected as a member of the Alberta Legislature. As early as 1904
she championed the formation of humane societies and humane education as a means of reducing
violence2. More recently, in 1980 Senator Fred McGrand proposed humane education in schools as a
way of reducing violent crime: “One of the objectives of education from nursery school onwards must
be to give children a balanced sensitivity to life – a humane education.”3 Current research continues to
link animal cruelty to bullying, aggression and other undesirable and violent tendencies.
Categorizing Charity
Interestingly, the term charitable isn’t defined in the Income Tax Act, but has been determined by
common law. The courts have identified four categories of charity:
1. the relief of poverty;
2. the advancement of education;
3. the advancement of religion; and
4. other purposes beneficial to the community that are considered charitable at law.
Animal welfare activities typically fall under the second and fourth categories. Humane education
activities advance education through such activities as how to care for animals, as well as lessons that
build a sense of compassion. Other educational activities include research – such as how to reduce,
refine or replace the use of animals in experimentation. As with other charities, activities that are
political in nature can only occupy up to 10% of an organization’s resources. Organizations that devote
more than this to activities such as advocating legislative change risk losing their charitable status.
This is what happened to the Association for the Protection of Fur-Bearing Animals (also known as
Fur-Bearer Defenders) in 1999 when their charitable status was revoked due to their advocacy work
… it is recognized that the
promotion of kindness to animals
reflects well on a compassionate
society. This thought is captured
by a quote often attributed to
Mahatma Gandhi: “The greatness
of a nation and its moral progress
can be judged by the way its
animals are treated.”
Feature: Charity Law
29
January/February 2012
to change legislation. While they still operate as a non-profit
organization they are no longer able to issue tax receipts.
Activities that fall into the “other” category include law
enforcement, environmental protection, promotion of agriculture
and promoting community moral development. Traditionally,
SPCAs/humane societies have carried out these or similar activities.
The CRA notes in the new guidelines document that while
“relieving suffering” of animals is a charitable act, even when
euthanasia is required, it cautions that the desire to save animals’
lives is not always the humane, charitable choice:
“For example, if a rescue centre consistently took in more animals than it had the resources
to care for properly, this activity might cause more suffering than it relieves. In such a case,
the CRA may decide that the organization’s activity, regardless of its intent, is not relieving
suffering in a way the courts have decided is charitable.”
Choosing a Charity
There are a great many organizations in Canada that call themselves SPCAs, humane societies,
or other similar terms. While most people think of “the SPCA” as a single entity, each SPCA or society
is distinct and separate, with its own board of directors, mission statement, jurisdiction and authority.
The traditional SPCAs fit well into the charitable guidelines as presented. Donors should do some
research to see that the organization does the work they intend to support.
Donors can see if an organization is a registered charity by searching the charity listings at
www.cra-arc.gc.ca/chrts-gvng/lstngs/menu-eng.html. This will also provide some of a charity’s financial information
and activities. Potential donors can also use other standards such as the Ethical Fundraising and
Financial Accountability Code (Ethical Code) of Imagine Canada. Only charities that have adopted the
Code are allowed to display it on their publications and website.
Notes
1 Canada Revenue Agency, Guidelines for Registering a Charity: Meeting the Public Benefit Test. Reference
Number CPS-024
2 Famous Five: Five Canadian Women And Their Fight To Become Persons by Nancy Millar, 2003
3 Bonnell, Hon. M. Lorne, Chairman, Child at Risk: A Report of the Standing Senate Committee on Health,
Welfare and Science. Ottawa: Supply and Services Canada, 1980
Tim Battle has been Director of Education
for the Alberta SPCA – a traditional animal
welfare organization – since 1999. He can
be reached at education@albertaspca.org.
While most people think of “the
SPCA” as a single entity, each
SPCA or society is distinct and
separate, with its own board of
directors, mission statement,
jurisdiction and authority.