Have you ever wondered whether claiming a tax deduction for a charitable gift to a non-qualified donee is a Charter Right? The Tax Court of Canada answered this question in its 2013 decision in Hall v. The Queen. In this case, a donor to the International Association of Scientologists, which is not a registered charity, argued that his choice to support the organization unfairly denied him the right to a charitable tax credit was discriminatory and a violation of subsection 15(1) of the Canadian Charter of Rights and Freedoms. Perhaps, predictably, the Tax Court shot this argument down on the basis that the provision of a tax credit for contributions to a non-qualified donee is not a benefit and thus subsection 15(1) cannot be infringed for such denial.
To read the full decision, click here: http://www.canlii.org/en/ca/tcc/doc/2013/2013tcc314/2013tcc314.html?searchUrlHash=AAAAAQAMMjAxMyBUQ0MgMzE0AAAAAAE.
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