Finance committee  It's difficult, and I can tell you that since writing my paper I've had some talks with some of the provinces that are interested in what I have to say about it, so it might be a little easier than one might imagine. The other factor, which I mention in my paper and which is somewhat contentious, is the fact that if the provinces have the power to determine what a charity is, which is the constitutional matter, then the Income Tax Act could be amended to say anything regulated or registered by this council of the provinces and the federal government together is deemed to be a charity under the Income Tax Act.

Finance committee  Thank you. Mr. Chairman and members of the committee, good afternoon. I practice law with the law firm of Drache Aptowitzer LLP. We are engaged in the practice of both charity law and tax law, and we are, on a daily basis, involved in minutiae and technical aspects of charity regulation and donations.