In the name of charity: Institutional support for and resistance to redefining the meaning of charity in Canada

This article examines how state institutions shape the meaning of charity in Canada. It concludes that the courts have made limited changes to the meaning of charity and that the Department of Finance has resisted redefining charity. In contrast, the Canada Revenue Agency's Charities Directorate 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.