Christian Legal Fellowship (CLF) has presented a submission to the House of Commons Standing Committee on Finance (“Finance Committee”) in advance of the upcoming tabling of the federal budget this fall. CLF’s submission contained two recommendations:
That the government maintain and affirm “Advancement of Religion” as a charitable purpose, recognizing its significant public benefit to Canadian society; and
That the government ensure that no registered charity have its registration revoked or be subject to any other penalty solely because it or any of its members, officials, or supporters exercises, in relation to beliefs about the sanctity of human life, the freedoms of conscience and religion guaranteed under the Canadian Charter of Rights and Freedoms.
CLF made these submissions in response to Recommendations 429 and 430 of the Finance Committee’s December 2024 report, which proposed to “remove the privileged status of ‘advancement of religion’ as a charitable purpose” under the Income Tax Act, and to deny charitable status to “anti-abortion organizations” (an undefined term).
removing “Advancement of religion” as a charitable purpose
CLF submitted that Canadian law’s continued recognition of ‘advancing religion’ as a charitable purpose is socially beneficial, and constitutionally sound.
CLF’s submissions explain how religious organizations (a) support self-definition and individual fulfillment, (b) enrich democracy and the common good, and (c) provide considerable social and practical benefits. Any efforts to substitute the work of religious charities would therefore place an extraordinary strain on all levels of government.
CLF also explained that the constitutional duty of state neutrality does not require a public square devoid of religious belief. A notion of state neutrality which demands that religious organizations automatically be denied state support is not “neutral” at all: it is inherently anti-religious. Instead, Canada’s constitutional tradition clearly supports a “religiously positive pluralism” (p 177), protecting “the right to hold and manifest different religious beliefs” and “encourag[ing] even-handed state support of religious and conscientious freedoms” (p 178).
denying charitable status to “anti-abortion organizations”
In response to the recommendation to deny charitable status to “anti-abortion organizations”, CLF highlighted the long-standing diversity within Canada around such viewpoints, including the millions of Canadians belonging to faith communities that affirm the sanctity of human life beginning at conception. The fact that a religious charity might hold such theological positions should not disqualify them from accessing programs or entitlements to which they are otherwise eligible, including charitable registration.
CLF reminded the Committee that revoking the charitable status of an otherwise-eligible organization based solely on their philosophical or religious commitments would be unprecedented in Canada, and would presumptively interfere with the Charter’s section 2 guarantees of freedom of religion, conscience, thought, belief, and opinion, as well as its section 15 guarantee of equal treatment without discrimination based on religion.
CLF is grateful for the ongoing support of its members, whose contributions, insights, and expertise make these submissions possible. CLF will continue to engage on this issue and support communities of faith in Canada.
If you would like to contribute to our ongoing work, please click here.
To read CLF’s submission, see below.