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In the name of charity: Institutional support for and resistance to redefining the meaning of charity in C anada
Author(s) -
Levasseur Karine
Publication year - 2012
Publication title -
canadian public administration
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.361
H-Index - 26
eISSN - 1754-7121
pISSN - 0008-4840
DOI - 10.1111/j.1754-7121.2012.00214.x
Subject(s) - meaning (existential) , power (physics) , state (computer science) , government (linguistics) , interpretation (philosophy) , political science , public administration , resistance (ecology) , law , sociology , law and economics , epistemology , philosophy , ecology , linguistics , physics , algorithm , quantum mechanics , computer science , biology
This article examines how state institutions shape the meaning of charity in C anada. It concludes that the courts have made limited changes to the meaning of charity and that the D epartment of F inance has resisted redefining charity. In contrast, the C anada R evenue A gency's C harities D irectorate has worked to update the meaning of charity, but it does not have the power to amend the tax laws so its changes have been primarily administrative. While these administrative changes may not overcome the central public policy issue related to a narrow interpretation of the meaning of charity, they could shape future definitions depending on the voluntary sector's ability to mobilize around this issue and the receptiveness of the federal government.