CHARITIES |
Action by Christians for the Abolition of Torture v. Canada
A-805-00
2000 FCA 499, Décary J.A.
16/12/02
32 p.
Appeal of revocation of registration of Action by Christians for the Abolition of Torture (ACAT) as charity within meaning of Income Tax Act (ITA), s. 149.1(1)--ACAT incorporated under letters patent issued by Quebec Inspector of Financial Institutions--Purpose of corporation abolition of torture throughout world--Minister recognized ACAT as registered charity on September 16, 1986--On November 21, 2000, following numerous exchanges and meetings with representatives of ACAT, Minister sent notice of intention to revoke its registration as wording of its objects might enable it to pursue purposes of political nature--ACAT urging Court to decide that nobility and national and international recognition of cause defended by charity justifying use of pressure tactics which, in context of socially or politically controversial cause, would not be accepted because they would be comparable to political activities--Procedure Minister must follow when asked to register charity or revoke its registration explained in Vancouver Society of Immigrant and Visible Minority Women v. M.N.R., [1999] 1 S.C.R. 10--Inquiry focusing not only on activities of organization but also on its purposes--In principle, organization must be constituted exclusively for charitable purposes; however, it will not be disqualified solely because one of purposes non-charitable if that purpose, in reality, only means to carry out charitable purposes; in other words, this purpose not an end in itself, but ancillary to charitable purposes rather than collateral purpose--Necessary to consider activities carried on at time of inquiry by organization as potential indicator of whether it has since adopted other, non-charitable purposes--Organization may engage in political activities so long as they are ancillary to charitable purposes and/or they do not account for more than percentage, estimated at about 10% by Minister, of overall activities of organization--Minister's conclusions to effect that some of ACAT's activities constituted means of pressuring political authorities essentially conclusions of fact--Court, hearing appeal from Minister's decision, cannot intervene in regard to these conclusions unless clear or palpable error--No error demonstrated--However, characterization of pressure tactics as political activities within meaning of cases, Act is conclusion of law; correctness appropriate standard of review--Necessary herein to characterize ACAT's activities and to determine whether Minister erred in characterization of activities--Examples of kind of activities ACAT warned against prior to its registration and that it has resolutely applied itself to carrying on once its registration obtained--Minister based decision to revoke registration on fact that these other activities political--In law of charities, best intentions in world do not suffice, and charities and politics do not sit well together--Striving for political realism, courts and Parliament have developed concepts of incidental or ancillary political objects and activities without which many, if not most, of charities could not operate--Courts so far concerned primarily with political purposes in cases where purpose sought socially or politically controversial and necessarily required changes of statutory nature in regard to which courts did not wish to intervene as would force them to take position and thereby compromise impartiality--In light of case law, exercise of moral pressure on governments political purpose or activity--Parliament careful to add provision to ITA codifying ordinary case law and that helps to resolve issue in much more certain way--Objective of ITA, s. 149.1(6.2), on one hand, to ensure charities could not devote themselves in any way to any partisan activity whatsoever, directly or indirectly, and, on other hand, to allow charities to devote proportion of their activities (established in practice at some 10%) to non-partisan ancillary and incidental activities of their choice --Words "political activities" cover any attempt to sway government or member of government or, in case of democracy, member of Parliament in such areas as these organizations or individuals politically in position to take action in response to pressures to which subjected-- Pressuring governments or government members through sending of letters and postcards pertaining to current issues constituting political activity within broad meaning signified by s. 149.1(6.2)--Such activity will be prohibited to charity if partisan--Will be allowed if not partisan, provided that it has not become end in itself and provided it is incidental or ancillary to charitable purposes pursued and fulfills 10% tolerance requirement--In circumstances, activities of ACAT political activities, non-partisan, but political--Minister's conclusions unassailable and notice of revocation of ACAT's registration as charity valid--Appeal dismissed--Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, s. 149.1(1) "charity", 149.1(6.2).