Précis: CRA takes the position that a registered charity must confine its non-partisan political activities to not more than 10% of its resources. While it is not entirely clear from the reported decision it seems that the Applicant applied for a declaration invalidating this policy. Justice Morgan granted an immediate Declaration that the interpretation and enforcement by CRA of the “substantially all” requirement in s. 149.1(6.2) of the ITA by limiting to 10% a charitable organization’s use of its resources for political activities, as set out in the CRA Policy Statement, violates s. 2(b) of the Charter and is not saved by s. 1. He also ordered that CRA immediately cease interpreting and enforcing s. 149.1(6.2) in that way.
Canada Without Poverty v. R. – OSCJ: CRA’s policy limiting non-partisan political activities of registered charities violates the Charter’s guarantee of freedom of expressionREAD MORE »