IDEAS home Printed from https://ideas.repec.org/a/ctf/journl/v65y2017i2p391-418.html
   My bibliography  Save this article

Policy Forum: How and Why To Legislate the Charity-Politics Distinction Under the Income Tax Act

Author

Listed:
  • Adam Parachin

    (Faculty of Law, Western University)

Abstract

The common law directly regulates the purposes but not the activities of charities. On balance, the "purpose-focused" methodology of the common law of charity works surprisingly well. However, its strength--flexibility--can be a liability in contexts where more exacting standards are desirable. Political activities of charities represent one of these contexts. This article explains (1) why political activities of charities should be directly regulated, (2) why the common law is ill-suited to this task, (3) how the current provisions of the Income Tax Act--subsections 149.1(6.1) and (6.2)--fall short, and (4) how to better legislatively regulate the political activities of charities.

Suggested Citation

  • Adam Parachin, 2017. "Policy Forum: How and Why To Legislate the Charity-Politics Distinction Under the Income Tax Act," Canadian Tax Journal, Canadian Tax Foundation, vol. 65(2), pages 391-418.
    • Handle: RePEc:ctf:journl:v:65:y:2017:i:2:p:391-418
    as

    Download full text from publisher

    File URL: https://www.ctf.ca/EN/Publications/CTJ_Contents/2017CTJ2.aspx
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ctf:journl:v:65:y:2017:i:2:p:391-418. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Jim Lyons (email available below). General contact details of provider: https://www.ctf.ca/EN .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.