Social Enterprise and Charitable Law in Canada

Now I won't claim that this is the most riveting read of the week, but it may be the most important. Canadian Registered Charities: Business Activities and Social Enterprise - Thinking Outside the Box (PDF) is written by Terrance S. Carter and Theresa L.M. Man of Carters Professional Corporation.

"This paper reviews the current Canadian regime regulating business activities of charities, the driving force behind the various players in social enterprise that would need to be addressed, what lessons may be learned from the American and British development of hybrid entities for social enterprise entities, and considerations that would need to be addressed when developing a solution for Canada."

The paper is an excellent summary of charitable law vis a vis business activities in Canada, and serves as yet another reminder of how outdated and increasingly irrelvant charitable law is in Canada. I was interested to discover that even before L3c (US) and CIC (UK) legal forms, charities in the US and UK had far greater flexibility to pursue business activities.

I really struggle to understand why CRA isn't working to clarify current law and make it easier for charities to generate their own revenue in ways that are consistent with their mission. I'm not sure who these restrictions are intended to serve...