Fuaran Foundation v. Canada (Customs and Revenue Agency), 2004 DTC 6399, 2004 FCA 181 -- summary under Charitable Organization

A foundation that operated a retreat in the Lake Region of England did not qualify as a charitable organization given that its objects included providing financial assistance for the establishment and continued support of "individual Christians and Christian organizations" (which could include non-qualified donees) and given that it was in the complete discretion of attendees at the retreat whether they would participate at all in religious activities. Sexton J.A. stated (at p. 6401) that "there is no targeted attempt to promote religion or to take positive steps to sustain and increase religious belief".