Summary Policy

Date
June 9, 2003

Reference Number
CSP - I06

Key Words
Information (provision of)

The courts have held that an organization established to provide information to the public of selected items of information and opinion is not advancing education in the charitable sense.

• Charitable Activities, CSP - C09.
• Charitable Purposes, CSP - C01.
• Education, CSP - E01.
• Pornography, CSP - P08.
• Public Benefit, CSP - P06.
• Purposes Beneficial to Community, CSP - C10.
• Publishing a Magazine under the Advancement of Education, CPC-027.
• Action des Femmes Handicapées (Montréal) c. Canada (Ministre du revenu national), 1998-06-23 (http://www.fca-caf.gc.ca/index_e.shtml).
• Briarpatch Incorporated v. Her Majesty the Queen, [1996] 2 C.T.C. 94.
• Child Search v. Canada (Minister of National Revenue), 1999-10-06 (http://www.fca-caf.gc.ca/index_e.shtml).
• Positive Action Against Pornography v. Minister of National Revenue, [1988] 2 F.C. 340.
• Vancouver Regional FreeNet Assn. v. M.N.R. (C.A.), 1996-07-08 (http://www.fca-caf.gc.ca/index_e.shtml).
• Vancouver Society of Immigrant and Visible Minority Women v. Minister of National Revenue, [1999] 1 S.C.R. 10 (http://www.scc-csc.gc.ca/judgments/index_e.asp).