Mahoney,
J.:—This
is
an
appeal
from
a
refusal
by
the
Minister
of
National
Revenue
to
register
the
Appellant
as
a
charitable
organization
under
the
Income
Tax
Act.
The
appellant
is
incorporated
under
the
Societies
Act
of
British
Columbia
as
a
non-profit
corporation.
Its
purposes,
as
amended
after
its
application
for
registration,
are:
(a)
to
promote
and
encourage
historical
awareness
of
the
role
of
railways,
both
prototype
and
model,
in
British
Columbia
(b)
to
promote
and
encourage
the
retention
and
creation
of
railway
structures,
rolling
stock,
rights
of
way
and
artificats
both
prototype
and
model
for
historical
purposes,
and
the
recording
of
same
by
all
media
forms;
(c)
to
acquire
reference
material
relating
to
the
development,
construction
and
operation
of
railways,
both
prototype
and
model,
including
material
in
the
areas
of
civil
engineering,
geography,
geology,
electronics,
architecture,
botany
and
politics;
(d)
to
offer
educational
programs
to
the
public
regarding
railways,
both
prototype
and
model,
relating
to
their
history,
development,
construction
and
operation;
(e)
to
promote
and
encourage
association
with
other
organizations
both
incorporated
and
unincorporated,
in
Canada
and
in
foreign
countries,
having
similar
aims
to
the
Society,
in
whole
or
in
part.
(Case
p.
82)
The
pertinent
provisions
of
the
legislation
have
been
recited
and
the
legal
principles
to
be
applied
have
been
considered
at
length
in
a
number
of
recent
judgments
of
this
Court:
Native
Communications
Society
of
B.C.
v.
M.N.R.,
[1986]
2
C.T.C.
170;
86
D.T.C.
6353;
Positive
Action
Against
Pornography
v.
M.N.R.,
[1988]
1
C.T.C.
232;
88
D.T.C.
6186;
Toronto
Volograd
Committee
v.
M.N.R.,
[1988]
1
C.T.C.
365;
88
D.T.C.
6192
and
N.D.G.
Neighbourhood
Assoc,
v.
M.N.R.,
[1988]
2
C.T.C.
14;
88
D.T.C.
6279.
No
useful
purpose
would
be
served
by
our
again
canvassing
them.
In
essence
the
Minister
concluded
that
while
its
amended
purposes
were
satisfactorily
stated
in
terms
of
the
recognized
charitable
purposes
of
"the
advancement
of
education”
and
"other
purposes
beneficial
to
the
community",
the
appellant's
activities
are
"too
member-oriented
to
have
a
truly
public
character".
That
factual
conclusion
takes
this
case
one
step
beyond
what
the
Court
found
necessary
to
deal
with
in
Volograd.
While
some
incidental
measure
of
personal
benefit
to
an
organization's
membership
may
not
deprive
it
of
its
charitable
character,
vid.
Guaranty
Trust
v.
M.N.R.,
[1967]
S.C.R.
133,
the
Minister
has
concluded
that,
in
the
case
of
the
appellant,
the
element
of
benefit
to
the
membership
is
sufficient
to
result
in
that
deprivation.
That
conclusion
was
amply
supported
by
the
evidence
before
him.
We
have
been
shown
no
error
of
law.
The
appeal
will
be
dismissed.
The
respondent
asked
for
costs.
We
see
no
special
reason
as
required
by
Rule
1312,
to
so
order.
Appeal
dismissed.
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