Thank you, Harriet, and thank you, Chair.
Good afternoon.
My comments are going to focus on part 1 of Bill C-86, particularly the provisions related to political activities and purposes of charities at section 17 of the bill.
Let me begin by saying CWP is pleased to say to the committee that we support the proposed amendments. We do so for the following three reasons.
First, and perhaps most obviously, these provisions actually strengthen our democracy. They ensure robust public debate and discussion and that the voices and lived experiences and experiences of persons living in poverty can be heard in the public domain.
Second, and as Katherine Scott has already said, the amendments support recommendation 3 of the consultative panel that deliberated on these issues. I'd add to this that the amendments also are consistent with the Ontario Superior Court's ruling in the case that my organization brought on the very issue of restrictions on political activities of charities.
For those of you who've read it, you'll know, and for those of you who don't, I'll tell you, that Justice Morgan in that case ruled that restrictions on non-partisan political activities curtail CWP's ability to engage with our members and the public in pursuing our charitable purpose of relieving poverty, and that unlike old models of almshouses and soup kitchens, CWP's work to relieve poverty by sharing ideas, achieving attitudinal changes, and engaging in public policy dialogue to identify the causes of poverty and the necessary changes to laws and policies to relieve poverty are necessary for the achievement of our purpose, which is charitable.
He determined in fact that subsection 149.1(6.2) of the Income Tax Act “violates s. 2(b) of the Charter”—that's the free expression article in the charter—and that such a provision was not reasonably justified and that the provision is of no force and effect, and that henceforth charitable activities must be understood to include non-partisan political activities in furtherance of a charitable purpose. That's exactly what the proposed act is saying as well, and is consistent with.
The third reason we support the amendments is that like Justice Morgan's decision, they do not in any way allow groups that do not have an accepted charitable purpose to claim charitable status for political activities; rather, the changes simply recognize that freedom of expression and participation in public policy dialogue are critical components of the effective pursuit of accepted charitable purposes, such as the relief of poverty.
Before I close, I just want to note something for the committee. The government has not yet indicated an intent to withdraw its appeal in the decision of Canada Without Poverty v. Canada and has not recognized yet publicly that the sections of the act are in fact a charter violation. In fact, the government has chosen to frame the issue as one that's simply a matter of policy.
For our sector, it is critical that the sections of the Income Tax Act that are being amended remain recognized as a violation of the charter. Otherwise similar measures could be implemented on a political whim by future governments, leaving the sector exactly where it was prior to the suggested amendments in Bill C-86. We ask, therefore, and in closing, that the government withdraw its appeal in this case.
Thank you, and we're happy to take any questions.