Hall v. The Queen - donation to Scientology does not result in tax deduction in Canada - 2013-10-10
Scientology is not considered a registered charity in Canada. If an individual donates to Scientology they will not receive an official donation receipt in Canada. In Hall v. The Queen, Mr. Hall donated money to the International Association of Scientologists ("IAS") and argued that the fact that he did not get a tax benefit is a violation of his Charter rights. Justice Pizzitelli of the Tax Court of Canada dismissed Mr. Hall's appeal. It is interesting that in the decision it notes "... IAS is not a registered Charity in Canada nor apparently even applied to be." Apparently Scientology has in the past tried to obtain registered charity status but CRA declined their application.