Reforming the advocacy rules in Canadian charity law: Legislative amendments, judicial action or administrative discretion?
Bibliographic record
Abstract
This thesis argues that the development of the political purposes doctrine in Canadian charity law has been shaped by government priorities and the Canada Revenue Agency's regulation of the charity sector. As charitable tax benefits became framed as tax expenditures in the 1970s, regulatory oversight of charities grew considerably, including rules limiting charities' political activities. This thesis shows how the Canada Revenue Agency's regulatory approach shifted with the emergence of a political agenda that situated charities as key partners in decreasing the size and role of government, with the agency then becoming more permissive of charities' advocacy activities. The thesis also highlights the role of tax officials in shaping charity regulation such as the rules limiting political activities. For charities and their regulator, court decisions offering legal guidance are rare. Instead, it is the administrative interpretation and application of legal sources that constitutes most registered charities' experience of charity law.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.015 | 0.034 |
| Meta-epidemiology (narrow) | 0.000 | 0.001 |
| Meta-epidemiology (broad) | 0.001 | 0.001 |
| Bibliometrics | 0.002 | 0.003 |
| Science and technology studies | 0.019 | 0.044 |
| Scholarly communication | 0.021 | 0.007 |
| Open science | 0.003 | 0.004 |
| Research integrity | 0.005 | 0.010 |
| Insufficient payload (model declined to judge) | 0.005 | 0.001 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".