J Central Bayside General Practice Association Limited v. Commissioner of State Revenue -- K Aid/Watch Incorporated v. Commissioner of Taxation -- L Commissioner of Taxation of the Commonwealth of Australia v. Word Investments Limited -- 7. Canada -- A Introduction -- B A potted history of charitable regulation in Canada -- C Charitable purposes -- D Vancouver Society of Immigrant and Visible Minority Women v. MNR -- E Amateur Youth Soccer Association v. Canada Revenue Agency -- F Aboriginal populations -- G Gull Bay Development Corporation v. R -- H Native Communications v. Minister of National Revenue -- I Credit Counselling Services of Atlantic Canada Inc v. Canada (National Revenue) -- J Public benefit -- 8. New Zealand -- A Introduction -- B A potted history of charitable regulation in New Zealand -- C The Charities Act 2005 and M?ori -- D The Department of Internal Affairs - Charities Services -- E Charitable purposes -- F D V Bryant Trust Board v. Hamilton City Council -- G Re Queenstown Lakes Community Housing Trust -- H Travis Trust v. Charities Commission -- I Canterbury Development Corporation v. Charities Commission (CDC) -- J Liberty Trust v. Charities Commission -- K The Jedi Society Incorporated -- L Public benefit -- M Ma ori and public benefit -- N Non-Ma-ori and public benefit -- 9. Hong Kong -- A Introduction -- B A potted history of charitable regulations -- C Law reform -- D Inland Revenue Department -- E Charitable purposes -- F Traditional Chinese religion and ancestor worship -- G Social welfare -- H Public benefit -- 10. Singapore -- A Introduction -- B A potted history of charitable regulations -- C Institutions of Public Character and Charities -- D Office of the Commission of Charities -- E The Charity Council -- F Charitable purposes -- G Advancement of religion -- H Ancestor worship