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17 W. J. Legal Stud. 1 (2026)

handle is hein.journals/wesjalals17 and id is 1 raw text is: GOD IS NOT DEAD: THE CRA'S CONTINUED RELIANCE ON THEISM IN UNDERSTANDING RELIGION, AND THE PATH FORWARD Christopher Hill* ABSTRACT In Canada, the CRA's registration of religious charities relies on trust law's understanding of religion. Historically, for a belief system to constitute a religion, trust law required a belief in a god. This theism requirement is reflected in the CRA's publicly available documents. However, the CRA's adherence to this requirement is inconsistent with Canada's changing religious context, and it likely gives rise to Charter issues. This paper considers approaches to religion found in Canadian courts and other jurisdictions. It argues that the CRA must remove the theism requirement from its policies and guidelines. Furthermore, the theism requirement's rejection need not result in an unworkable definition of religion. Rather, the minimal case law regarding the CRA's understanding of religion suggests that an emphasis on a belief system's structuredness might provide a path towards an appropriate definition. * Christopher Hill was called to the Alberta Bar in 2025. He completed his JD at the University of Victoria. The author wishes to thank Professor Mark Gillen for his mentorship and guidance throughout the drafting of this paper. The author would also like to thank the Western Journal of Legal Studies' editors for their helpful feedback.