For example, Bowman declared that Youth for Christ worker Sherryl Koop of Winnipeg, a chaplain to young offenders, is, in effect, a minister of a congregation. On the other hand, Bowman concluded Navigators is not a religious order, their staff live comfortably, and the bulk of their efforts are spent on proselytizing, so he upheld the decision not to grant the housing tax break. Navigators is considering an appeal. Another 150 appeals are before the court, and 400 more people have been told they do not qualify for the deduction. Revenue Canada's action is part of its major re-examination of charities in Canada.
Current legislation is based on English common law.
There are 76,000 registered charities in Canada, more than 40 percent of which are religious. By Debra Fieguth.