At issue in this case were restrictions derived from English common law on charities’ engagement in non-partisan political activity to secure changes to laws or policies to further their charitable purpose. In Canada these restrictions had been incorporated into Canada’s Income Tax Act (ITA), which stated that registered charities may only engage in non-partisan political activities to seek changes to any laws or policies if such activities were “ancillary and incidental” to their charitable activities, with the latter constituting “substantially all” of the organization’s resources.
