McDonald
J
A.
(Strayer,
Robertson
JJ.A.,
concurring):
This
is
an
appeal
from
the
Minister’s
decision
to
refuse
charitable
status
to
the
Appellant
Stop
the
Violence
(S.T.V.).
This
organization
is
a
not-for-
profit
group
which
apparently
intends
to
produce
and
distribute
C.D.s,
tapes
and
booklets
which
have
as
a
common
theme
the
message
of
anti-violence,
anti-drugs
and
anti-crime
directed
at
youth.
These
materials
will
be
distributed
free
of
charge
to
youth
and
youth
organizations.
While
we
are
of
the
view
that
S.T.V.’s
pursuits
and
goals
are
laudable,
we
have
not
been
persuaded
that
the
Minister
erred
in
refusing
S.T.V.’s
application
for
charitable
status.
S.T.V.
argues
that
its
activities
provide
a
significant
benefit
to
the
community.
As
was
outlined
by
this
Court
in
Toronto
Volgograd
Committee
v.
Minister
of
National
Revenue
[1988]
1
C.T.C.
365,
88
D.T.C.
6192
(F.C.A.),
it
is
not
enough
that
the
activities
in
question
be
laudable
and
worthwhile
in
themselves;
they
must
also
be
beneficial
to
the
community
in
a
way
which
the
law
regards
as
charitable.
Since
the
benefits
attaching
to
charitable
status
are
significant,
the
onus
is
on
those
seeking
this
status
to
clearly
demonstrate
that
their
activities
are
clearly
focused
on
charitable
objects
in
the
legal
sense.
In
this
case
S.T.V.’s
stated
goals
and
objectives
are
broad
and
loosely
defined.
While
such
far-reaching
goals
are
commendable,
they
do
not
satisfy
the
test
in
law
that
the
stated
purpose
of
the
organization
be
sufficiently
specific
to
enable
the
Minister
to
be
satisfied
that
the
organization
will
be
engaged
in
and
will
direct
all
of
its
resources
to
charitable
activities.
The
appeal
will
be
dismissed
without
costs.
Appeal
dismissed.
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