When the Liberals came into power last year, the new Minister of National Revenue announced that she was putting a halt to the “political activities” audit of charities that the previous administration had been conducting for the past few years. In practice, this meant that the charities in line to be audited under the program were given a reprieve, but those that were already in the course of being audited were not. One of the latter charities, Canada Without Poverty, is now bringing a constitutional challenge against the political activities law.
There have been many recent changes in lobbying law. Some jurisdictions, like New Brunswick, have passed lobbying legislation, while other jurisdictions, like Ontario, have made significant changes to existing legislation. Here are four things not–for–profits must consider.
Canadian charity law, being largely based on that of the United Kingdom, traces its roots directly back to the preamble of the English Charitable Uses Act of 1601, known as the “Statute of Elizabeth I”. Although the Statute itself was repealed in the 19th century, the preamble was legally preserved and still forms the basis of the line of case law running right to the modern day that defines what is legally charitable.