Parker was a student in Dr. Michelle Gallant’s Philanthropy and the Law course, which examines philanthropy and the origins and regulation of charities. He explained his inspiration to write the paper (apart from the course requirement) stemmed from his fascination with the intersection between law and economics. “Human behaviour is shaped by both structure and agency; analyzing how structural factors—like law and culture—influence material conditions is vital when studying philanthropy,” he said. “Charity can be done in many ways, so a jurisdictional analysis of variable charitable approaches seemed pragmatic insofar as it might point to potential areas for improvement within our own charitable framework.”

While Gallant’s course was fundamental to growing his interest in this area of law, entering the essay contest offered more opportunity to gain experience and exposure within the field. “This field does work which is fundamental to the wellbeing of our community, and expanding discourse within this domain is of paramount importance,” Parker said.

Honoured to learn of his entry’s selection as the winning paper, Parker said, “I want to extend my thanks to the Canadian Bar Association’s Charity and Not-for-Profit Law section, the community here at Robson Hall, and especially Dr. Gallant for making this opportunity possible. The CBA has myriad possibilities for students to submit research and expand scholarship within various fields of law, and I would encourage all of my peers to consider doing so.”

The CBA’s Charities and Not-for-Profit Law section had established its law student essay contest to promote and reward interest in charity and not-for-profit law topics in Canadian law schools and to promote participation by law students in the sector. Gallant credits Robson Hall alum Florence Carey [LLB/00], a past president of the CBA Charities section, with bringing the contest to the Faculty’s attention years ago.

The award is presented annually for the best English or French scholarly paper received by the submission date on a subject relating to Canadian charity and not-for-profit law, by a full-time law student.

The deadline for submissions for 2026 is April 26^th. In addition to a $500 prize, the winning student is invited to attend the annual Charity Law Symposium.

Past University of Manitoba winners and links to their respective winning papers are as follows:

• 2023 – Robert Johnstone [JD/23] (Corporate / Commercial lawyer at MLT Aikins LLP) Winning paper: “The Secularization of Philanthropy: Examining the Potential Revocation of the Roman Catholic Church’s Charitable Status.”
• 2022 –Alexander Barnes [JD/22] (Associate at Thorsteinssons LLP Tax Lawyers).
  Winning paper: “Modernizing the Definition of Charity in Canada.”
• 2020 –Reid Buchanan [JD/21] (Legal Counsel at People Corporation Canada).
  Winning paper: “Charitable Donation Tax Credits in Canada: Equitable Concerns and Options for Reform.”
• 2019 –Daniel Giles [JD/20] (Associate lawyer at Fillmore Riley LLP).
  Winning paper: “Granting Charitable Status to Journalism.”

Robert Johnstone (3L) won the 2023 CBA Charities and Not-for-Profit Law Section’s student essay-writing contest.

Johnstone is part of the L. Kerry Vickar Business Law Clinic and serves as an assistant editor of the Banking and Finance Law Review. Johnstone worked as a summer law student at MLT Aikins LLP. He wrote the winning essay after taking Professor Michelle Gallant’s course Philanthropy and the Law which examines philanthropy and the origins and regulation of charities. The course considers the ethics of giving, tax governance, the legal meaning of ‘charity,’ fund-raising, terrorism and non-for profits.

“It’s an honor to have my essay selected for this award,” said Johnstone. “Thank you to my family and friends, all of whom have supported me on this academic journey.”

“Dr. Gallant’s course provided the perfect opportunity to draft a piece on something that I see as very important in the future in tax and the way it affects the most vulnerable in society,” he said.

Reflecting on the area of law, Johnstone said, “Philanthropy isn’t just about the allocation of resources, but also includes examining the best method for their delivery. The Catholic Church, and how it impacts Canadian society from a charitable perspective, provided an interesting case study.”

The CBA’s Charities and Not-for-Profit Law section had established its law student essay contest to promote and reward interest in charity and not-for-profit law topics in Canadian law schools and to promote participation by law students in the sector.

The award is presented annually for the best English or French scholarly paper received by the submission date on a subject relating to Canadian charity and not-for-profit law, by a full-time law student.

The deadline for submission each year is May 2 and in addition to a $500 prize, the winning student is invited to attend the annual Charity Law Symposium.

Past University of Manitoba winners and links to their respective winning papers are as follows:

• 2022 –Alexander Barnes [JD/2022] (Clerked at the Tax Court of Canada and is now Legal Counsel at the Department of Justice Canada).
  Winning Paper: “Modernizing the Definition of Charity in Canada.”

• 2020 –Reid Buchanan [JD/2021] (Legal Counsel at People Corporation).
  Winning Paper: “Charitable Donation Tax Credits in Canada: Equitable Concerns and Options for Reform.”

• 2019 –Daniel Giles [JD/2020] (Associate lawyer at Fillmore Riley on the commercial team in the firm’s business practice).
  Winning Paper: “Granting Charitable Status to Journalism.”