The long tumult over registered charities’ role in public policy debate appears on the cusp of being resolved, or at least being significantly quieted, in the wake of three recent developments. First, in December, the federal government enacted legislation to amend the Income Tax Act (ITA) in response to a July 2018 Ontario Superior Court […]
Charities’ Political Activities Question Quieted, If Not Fully Resolved
March 5, 2019 By Peter Broder
Limits on Recourse for Donors Once a Gift is Made
January 3, 2019 By Peter Broder
It is an under-appreciated nuance of Canadian charity law that s. 92(7) of our Constitution actually gives the provinces the bulk of regulatory authority over charities. Provincial governments often don’t exercise their jurisdiction in this area, so the federal government’s Canada Revenue Agency (CRA) – which grants tax privileges to charitable groups – has become […]
Back to the Future on Registered Charities and Political Activities
November 2, 2018 By Peter Broder
Regulation of registered charities’ “political activities” has long been a bugbear of both the sector and governments. My last column dealt with an Ontario Superior Court decision that ruled parts of the current Income Tax Act (ITA) provisions governing charities’ political activities unconstitutional as in violation of the Canadian Charter of Rights and Freedoms. Much […]
Registered Charities and the Charter
August 31, 2018 By Peter Broder
Over the past twenty-five years or so, commentators have lamented the sometimes inordinate influence of tax policy considerations in the administration and adjudication of the federal registered charities regime. There is no doubt fiscal implications ought to be taken into account in structuring the legislative regime to ensure timely and appropriate use of the preferentially-treated […]
‘A charity is a charity is a charity’ – The Common Law and Income Tax Act Charity Regulation
July 4, 2018 By Peter Broder
As I write this column, a major government report on a Canadian social innovation and social finance strategy is pending. Earlier this year, the federal Budget contemplated exploration of preferential tax treatment for certain types of journalism. In each of these fields, it has been suggested that means be found to give groups access to […]
