After conducting an audit, Revenue Canada advised HLIC that its activities could not be justified under either of the relavant recognized categories of charity: the advancement of education, or "other purposes beneficial to the community".
an organization such as HLIC which espouses a specific cause and seeks to sway the public to its way of thinking, would not qualify as charitable under the category of advancing education.
In a letter to HLIC, the Department observed that the courts had found that purposes related to promoting one side of a controversial issue are not charitable at law.
In the case of HLIC, the distribution of literature and the holding of conferences was not carried out in any structured way so as to amount to formal training.
HLIC has indicated it intends to try to appeal to the Supreme Court of Canada.
5) Patricia Lockhart Fleming, << L'annonce publique >>, HLIC I : 229-33.
6) Travis Decook, << La diffusion des journaux en Amerique du Nord britannique >>, HLIC 1 : 244; Gerard Laurence, << Les journaux dans la "Province de Quebec" et au Bas-Canada >>, HLIC 1 : 244-52; Sarah Brouillette, << Les attaques contre les imprimeurs de journaux et leurs ateliers >>, HLIC 1 : 252-54.
7) John Hare, << etude de cas : Une election sous presse : le Bas-Canada en 1792 >>, HLIC 1 : 233-34 : Patricia Lockhart Fleming, << etude de cas : Impressions d'une election : la campagne de 1836 dans le Haut-Canada >>, HLIC 1 : 234-36.
Parker, << etude de cas : Joseph Howe et la liberte de la presse >>, HLIC 1 : 349-51.
Each funding agreement is an unsecured, general account obligation of HLIC
, and the notes issued by HLGFT under the program will not be guaranteed by HLIC
or any of its affiliates.
HLIC is Australia's largest provider of mortgage insurance.
GE Capital Services operates mortgage insurance companies in the USA, Canada and the UK and will operate HLIC with an AAA rating in Australia.