Summary Policy

Date
June 9, 2003

Reference Number
CSP - P13

Key Words
Public policy

The courts have held that an organization is not charitable in law if its activities are contrary to public policy. An activity cannot be held to be contrary to public policy unless there is a definite and officially declared and implemented policy (i.e., found in an Act of Parliament, a regulation or other publicly available government document of any kind).

• Canadian Magen David Adom for Israel v. Canada (Minister of National Revenue) (2002 FCA 323), 2002-09-13 (http://www.fca-caf.gc.ca/index_e.shtml).
• Everywoman's Health Centre Society (1988) v. Minister of National Revenue, [1992] 2 F.C. 52.