Author Archives: Saul Templeton

About Saul Templeton

B.A. (York), J.D. (Osgoode), L.L.M. (Osgoode). Assistant Professor. Please click here for more information.

Trinity Western University and Some Finer Points of Trans and Intersex Diversity

By: Saul Templeton

PDF Version: Trinity Western University and Some Finer Points of Trans and Intersex Diversity

In the comments to my first post on Trinity Western University, it was suggested that TWU should be given the benefit of the doubt concerning its policy on admitting trans students (or, more accurately, its lack of any policy on this issue). Perhaps TWU simply has not considered whether and if it would admit trans students, and joint submissions could be made to TWU on why it ought to admit trans students.

I appreciate the sincerity of this offer. However, I must respectfully counter that accepting trans students in principle would solve none of the problems with TWU’s Community Covenant. I raised the question of what TWU would do with trans students and applicants in a previous post because there are really two issues here: (1) would TWU accept trans people at all, even if they were married and sexually active with their spouses; and (2) if trans people were accepted at TWU, how could TWU possibly apply the Covenant to trans people in a way that is both logical and in accordance with biblical morality?

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Trinity Western University: Policing Gender and Requiring LGBTQI+ People to Pay for It

By: Saul Templeton

PDF Version: Trinity Western University: Policing Gender and Requiring LGBTQI+ People to Pay for It

This post is a follow-up to my previous post, Trinity Western University: Your Tax Dollars at Work. The first two parts respond to issues raised in the comments to that post. The first part explains my position on the “irreducible conflict” between freedom of religion and freedom from discrimination on the basis of sexual orientation. The second part deals with whether a line can, or should, be drawn between TWU and other religious institutions and charities that discriminate. (Answer: all charities that discriminate on a Charter protected ground should have their charitable status revoked where the discrimination meets the charity law test of actions contrary to public policy). The third and last part explores TWU’s history of exploiting Canada’s charitable tax credit regime.

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Trinity Western University: Your Tax Dollars at Work

By: Saul Templeton

PDF Version: Trinity Western University: Your Tax Dollars at Work

Case Commented On: Trinity Western University v Nova Scotia Barristers’ Society, 2015 NSSC 25

Trinity Western University (“TWU”) claims it is a private religious institution. This is the explanation offered by the courts for denying students, staff and faculty at TWU protection under the Canadian Charter of Rights and Freedoms. This protection is denied even though it is generally accepted, even by supporters of TWU, that TWU’s Community Covenant, “indeed treat[s] LGBT people in a way that would have profoundly negative effects of [sic] their lives.” See Trinity Western University v Nova Scotia Barristers’ Society, 2015 NSSC 25 [NS Barristers’ Society] at para 251).

What does it mean for a university to be publicly funded? I am a tax scholar, so I offer a definition supported by tax policy. TWU is publicly funded because it receives significant tax benefits as a result of its registered charity status. TWU is tax exempt, and therefore underwritten by public funding. The tax exemption is equivalent to a direct subsidy to TWU, since it represents tax revenue forgone, and governments must make up the shortfall elsewhere. TWU also issues charitable tax receipts that allow (and encourage) donors to give more money to TWU than they otherwise could, since the state gives donors a kickback on their taxes for doing so.

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Alberta Flood Relief Payments: Income for Tax Purposes?

Matter considered: Tax treatment of $1 billion of Alberta government flood relief payments

The June flooding of Calgary and other parts of southern Alberta has been described as “one of the largest natural disasters to ever hit the province”. Thousands of Albertans have been displaced from over 10,000 homes, some of which are damaged beyond repair. Personal losses from the floods are beyond calculation, and total financial losses to personal property and businesses are as yet untallied. The Alberta government has pledged $1 billion in immediate financial assistance, but it is unclear how those funds will be allocated.

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