ABSTRACT
This chapter focuses on charitable organisations. It explores Canadian charity law and its regulatory regimes. The current issues facing charity law in Canada have been subject to criticism by the judiciary. One of the key legislative milestones in Canadian charity law was the introduction of the Income War Tax Act in 1917. This Act was introduced because it was evident to the Federal Government that funds were needed for the First World War veterans and their families, and the Act provided unlimited income tax deductions for donations to designated war charities. The Canadian Revenue Agency (CRA) 'is the gatekeeper to charitable status'. The CRA confirms that if an organisation wishes to be registered as a charity under the Income Tax Act (ITA), it must ensure that its purposes are directed to the public benefit for all the heads of charity.
