ABSTRACT
This chapter discusses briefly the regulatory context that exists in Canada, provides a short history of significant developments and the sector's role in them, and then examines specific issues that have existed between the regulator and the regulated. Canada is a federated state composed of ten provinces and three territories. The appeal mechanism to challenge decisions of the charities regulator is complex and expensive. Unlike other issues that flow from the Income Tax Act, charity matters are not heard in the relatively informal atmosphere of the Tax Court of Canada, but rather go to Canada's second-highest court, the Federal Court of Appeal. Criticism was levelled that an organization that had been refused charitable status was highly unlikely to have the resources to launch such an appeal. As a result, there is scant Canadian jurisprudence in the area of charity law.
