{"id":25565,"date":"2011-03-24T22:29:07","date_gmt":"2011-03-25T02:29:07","guid":{"rendered":"https:\/\/friendburst.com\/blog-new\/25565\/canadas-tax-laws-put-animals\/"},"modified":"2011-03-24T22:29:07","modified_gmt":"2011-03-25T02:29:07","slug":"canadas-tax-laws-put-animals","status":"publish","type":"post","link":"https:\/\/friendburst.com\/blog-new\/25565\/canadas-tax-laws-put-animals\/","title":{"rendered":"Canada&#8217;s Tax Laws Put Animals Last"},"content":{"rendered":"<p>    <b>Posted by<br \/><a href=\"http:\/\/www.myspace.com\/afsdanimalposting\">AfSD\u2122(ADVOCATE FOR SAVING DOGS\u2122)<\/a><br \/>\n<br \/>\nFacebook:<br \/><a href=\"http:\/\/www.facebook.com\/ADVOCATE.FOR.SAVING.DOGS\">Advocate for Saving Dogs\u2122 on Facebook<\/a><\/p>\n<div class=\"article_public_detail\">\n<p class=\"title\">Canada&#8217;s Tax Laws Put Animals Last<\/p>\n<p class=\"title\"><\/p>\n<p class=\"title\"><\/p>\n<p>Posted by Michelle Lee, ALDF Litigation Fellow on March 23rd, 2011<img decoding=\"async\" align=\"left\" src=\"http:\/\/aldf.org\/img\/thumb\/cow_horns.jpg\" class=\"img_main\" \/><em>\u201cPromoting<br \/>\n the welfare of animals is only charitable when it results in a benefit<br \/>\nto humans. Purposes that benefit animals, but not humans, are not<br \/>\ncharitable.\u201d<\/em><\/p>\n<p><em>&#8211; Canada Revenue Agency, Consultation on proposed guidance for <a target=\"_blank\" href=\"http:\/\/www.cra-arc.gc.ca\/chrts-gvng\/chrts\/plcy\/cnslttns\/pwcr-eng.html\">The Promotion of Animal Welfare and Charitable Registration<\/a> (Feb. 3, 2011) Paragraph 23<\/em><br \/>The<br \/>\n Canada Revenue Agency (CRA) recently released its proposed guidelines<br \/>\non charitable registration for animal welfare organizations. These<br \/>\nguidelines describe how the CRA will determine whether an application<br \/>\nfor \u201cregistered charity\u201d status will be approved\u2014an important<br \/>\ndetermination for organizations that depend on tax-deductible donations.<br \/>\n The guidelines include the note above, indicating that organizations<br \/>\ncannot gain charitable status based solely on a purpose to benefit<br \/>\nanimals. <\/p>\n<p>Such a broad statement directing disregard for animal<br \/>\ninterests is cause for dismay, and has alarmed many who are concerned<br \/>\nabout the ability of Canadian organizations to carry out basic animal<br \/>\nprotection work. As it turns out, CRA guidelines go on to explain that<br \/>\ncertain types of animal protection work can be considered charitable<br \/>\nbecause of the way they benefit humanity by \u201cthe advancement of morals<br \/>\nand education\u201d and the promotion of public morality by \u201cchecking<br \/>\n[humanity\u2019s] innate tendency to cruelty.\u201d Thus, the rescue and treatment<br \/>\n of injured wildlife, as well as the operation of shelters, spay and<br \/>\nneuter programs, and non-profit animal hospitals, remain \u201ccharitable\u201d in<br \/>\n the eyes of the CRA \u2013 but only because such projects make us better<br \/>\npeople, not because of the benefits they provide to the animals.<\/p>\n<p>Further,<br \/>\n the CRA guidelines note that for an animal organization to be<br \/>\ncharitable, \u201c[t]he public benefit resulting from promoting the welfare<br \/>\nof animals must clearly outweigh any harm or potential harm to humans.\u201d<br \/>\nConsequently, an organization whose purpose is to abolish vivisection<br \/>\nwould not have a charitable purpose according to the CRA, even if it<br \/>\nabided by the Income Tax Act\u2019s restrictions on political activities,<br \/>\nbecause the supposed harm to humans that would result from the<br \/>\nabolishment of that practice would outweigh any benefit in the<br \/>\nadvancement of morals. <\/p>\n<p>The CRA\u2019s proposed guidelines do not<br \/>\nrepresent new restrictions; rather, they represent old ideas with roots<br \/>\nin the English common law. In fact, the CRA\u2019s position on<br \/>\nanti-vivisection organizations comes directly from the United Kingdom\u2019s<br \/>\nHouse of Lords.  While the same law does not prevail in the United<br \/>\nStates, animal advocates everywhere will recognize the familiar theme of<br \/>\n subordinating even the most fundamental of animal interests\u2014to be free<br \/>\nfrom pain and cruelty\u2014to those of humans. <\/p>\n<p>All non-human animals<br \/>\nface an uphill battle towards having their interests recognized by the<br \/>\nlaw. If CRA guidelines are any indication of the state of the law in<br \/>\nCanada, then Canadian animals have an especially long way to go. The<br \/>\nSupreme Court of Canada has expressed reluctance to change the law of<br \/>\nhow a \u201ccharity\u201d is to be defined in Canada. It therefore falls to the<br \/>\nCanadian Parliament to bring Canadian law in line with modern norms by<br \/>\namending the Income Tax Act to recognize that promoting humane treatment<br \/>\n of animals is a charitable purpose to be valued for its own sake.<br \/>\nUntil then, not only will animals\u2019 interests be disregarded in the<br \/>\npursuit of justice; they will not even be proper objects of charity.<\/p>\n<p>The Canada Revenue Agency\u2019s complete <a target=\"_blank\" href=\"http:\/\/www.cra-arc.gc.ca\/chrts-gvng\/chrts\/plcy\/cnslttns\/pwcr-eng.html\">proposed guidelines can be seen here<\/a>. <a target=\"_blank\" href=\"http:\/\/www.cra-arc.gc.ca\/chrts-gvng\/chrts\/plcy\/cnslttns\/pwcr-eng.html\">CRA is accepting comments<\/a> on its guidelines until March 31. <\/p>\n<div class=\"blog_postmark\">Posted in <a href=\"http:\/\/aldf.org\/article.php?list=class&amp;type=7&amp;class=20\">ALDF Blog<\/a><\/div>\n<\/div>\n<p>Source:<br \/>\n<br \/>http:\/\/aldf.org\/article.php?id=1651<br \/>\n <br \/><\/b><b>Please join me at <a href=\"http:\/\/www.msplinks.com\/MDFodHRwOi8vYml0Lmx5L2FUUDhWVg==\" target=\"_blank\"><font size=\"4\" color=\"MAROON\">Friendburst<\/font><\/a><br \/>\n<\/b><b><a>Advocate for Saving Dogs\u2122<\/a><br \/>\n<\/b><b><a>Animal Rights<\/a><br \/>\n<\/b><b><a>\u2665We\u2665Are\u2665All\u2665Connected\u2665<\/a><br \/>\n<\/b><b><a href=\"http:\/\/www.friendburst.com\/WolfWarrior\/\">Wolfen Warriors<\/a><\/p>\n<p><\/b><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Posted byAfSD\u2122(ADVOCATE FOR SAVING DOGS\u2122) Facebook:Advocate for Saving Dogs\u2122 on Facebook Canada&#8217;s Tax Laws Put Animals Last Posted by Michelle Lee, ALDF Litigation Fellow on March 23rd, 2011\u201cPromoting the welfare of animals is only charitable when it results in a benefit to humans. Purposes that benefit animals, but not humans, are not charitable.\u201d &#8211; Canada [&hellip;]<\/p>\n","protected":false},"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-25565","post","type-post","status-publish","format-standard","hentry","category-other"],"_links":{"self":[{"href":"https:\/\/friendburst.com\/blog-new\/wp-json\/wp\/v2\/posts\/25565","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/friendburst.com\/blog-new\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/friendburst.com\/blog-new\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/friendburst.com\/blog-new\/wp-json\/wp\/v2\/comments?post=25565"}],"version-history":[{"count":0,"href":"https:\/\/friendburst.com\/blog-new\/wp-json\/wp\/v2\/posts\/25565\/revisions"}],"wp:attachment":[{"href":"https:\/\/friendburst.com\/blog-new\/wp-json\/wp\/v2\/media?parent=25565"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/friendburst.com\/blog-new\/wp-json\/wp\/v2\/categories?post=25565"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/friendburst.com\/blog-new\/wp-json\/wp\/v2\/tags?post=25565"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}