Is Every "Religion" Deemed Charitable Under Canadian Charity Law?

Understanding what constitutes a religion can be quite complex, especially when it comes to charity law. This article will break down the key elements and principles that determine if a belief system qualifies as a religion for charitable purposes, making it easier for you to grasp these legal nuances.

General Principles of Determining Religion

Truth or Worth of Religious Beliefs

One of the fundamental principles in charity law is that the truth or worth of religious beliefs is not questioned. This means that the authorities, like the Canada Revenue Agency (CRA) or the courts, do not evaluate whether the beliefs of a religion are true or valuable. All belief systems are treated equally under the law when determining their religious status.

Intentions of Founders, Adherents, or Donors

Simply calling a belief system a religion does not make it one under charity law. The intentions of those who founded, follow, or donate to the belief system are not enough to establish it as a religion. The system must meet specific legal criteria.

Required Elements of a Religion
For a belief system to be recognized as a religion under charity law, it must include three essential elements:

1. A Theistic Doctrine

2. A Worship Doctrine

3. A Particular and Comprehensive System of Faith and Worship

Let's examine each of these components.

1. Theistic Doctrine
A theistic doctrine means there is a belief in a God or Supreme Being. Traditionally, charity law was developed within a Judeo-Christian context, emphasizing a personal creator God. However, the law now allows for broader interpretations, including more abstract concepts like a "divine, superhuman, all-powerful" entity. Polytheistic beliefs (belief in multiple gods) can also meet this requirement. Interestingly, Buddhism is generally a recognized exception, accepted by the CRA as a religion without a traditional theistic doctrine.

2. Worship Doctrine
Worship in a religious context means showing reverence or veneration to a Supreme Being. This can be through various practices such as:

• Chanting
• Singing hymns
• Prayers and religious petitions
• Meditation and contemplation
• Rituals like offering flowers or incense
• Ceremonies and sacraments

These activities typically occur in places of worship like churches, mosques, gurdwaras, and temples, but they can also happen in less formal settings such as during meetings, festivals, or personal devotions. Regular observance of these practices over time strengthens the presence of a worship doctrine.

3. A Comprehensive System of Faith and Worship
A religion must have a detailed and wide-ranging system of faith and worship. This includes:

Teachings and Doctrines: Articles of belief, sacred texts, and theological commentaries.

Moral Framework: Ethical codes or guidelines for social and interpersonal behavior.

Community Programs: Actions aimed at societal or individual betterment.

Leadership Structure: Systems for making doctrinal decisions and resolving disputes.

Life Events: Rituals and observances for important life stages such as births, marriages, and funerals.

To be recognized as a religion, an organization must provide documented evidence of these elements. This documentation can include sacred texts, statements of faith, historical texts, and more.

Recognized Religions by the CRA
The CRA acknowledges several belief systems as meeting the requirements to be considered religions:

• Baha'i Faith
• Buddhism
• Christianity
• Hinduism
• Islam
• Jainism
• Judaism
• Sikhism
• Zoroastrianism

Organizations promoting these belief systems generally do not need to prove their religious status from scratch. However, the CRA may review their specific doctrines and activities to ensure they meet all legal requirements for advancing religion.

Understanding what constitutes a religion under charity law involves looking beyond just the intentions of its followers or founders. A belief system must have a theistic doctrine, a worship doctrine, and a comprehensive system of faith and worship. By meeting these criteria, a belief system can be recognized as a religion, making it eligible for certain legal benefits and protections. This structured approach ensures that all belief systems are evaluated fairly and consistently under the law.