Vancouver Society of Immigrant and Visible Minority Women v. M.N.R.
A-552-94
Décary J.A.
6/3/96
5 pp.
Appeal from MNR's denial of charity status under Income Tax Act, ss. 149.1 and 248(1)-Appeal dismissed-Commissioners of Income Tax v. Pemsel, [1891] A.C. 531 (H.L.) applied as to definition of charity, especially second and fourth heads thereof: advancement of education and benefit to community-Society's purpose to provide educational forums, classes, workshops and seminars to immigrant women to help them find employment, inter alia, by means of political activities, solicitation of funds from governments-With respect to advancement of education, not sufficiently structured and articulated as to respond to requirements set out by case law-With respect to benefit to community, comparison with aboriginal people simply cannot withstand scrutiny-To determine whether or not to grant charity status, question: do proposed purposes and activities constitute charitable activities within ambit of law of charities?-Providing benefit to those in position to invoke Charter rights will not in itself result in activity falling within fourth head-Purpose and activities so indefinite and vague as to prevent Minister and Court from determining with certainty what activities are, true beneficiaries of activities and whether beneficiaries persons in need of charity as opposed to merely being in need of help-Income Tax Act, S.C. 1970-71-72, c. 63, ss. 149.1 (as enacted by S.C. 1976, c. 4, s. 60(1)), 248(1) "registered charity" (as am. by S.C. 1988, c. 55, s. 188).