A/HRC/32/36/Add.3 Observations Responses to communications 161. The Special Rapporteur thanks the Government of Canada for its detailed and substantive response received to the communication sent on 29 June 2015. He nevertheless regrets that a substantial response to his communication CAN 1/2015 is yet to be received, and urges the authorities to provide a detailed response to the questions raised in his letter, in conformity with Human Rights Council resolutions 24/5 (2013), 21/16 (2012) and 15/21 (2010). 162. The Special Rapporteur takes note of the Government’s response that tax incentives are not aimed at restricting freedom of expression, but rather giving a definition of what kind of organization is eligible for tax assistance. According to the Government, such limitation is necessary in order to afford overall confidence in the charitable sector - sector being supported by taxpayers - the law has to define limits to what is accepted as charitable. The Special Rapporteur also takes note that, on average, 93% of charities selected for audits are able to continue their charitable work. The Government further stresses the fact that some organizations do not benefit from the tax exemption does not impede them from exercising their activities, and from benefiting their full enjoyment of freedom of association. 163. The Special Rapporteur also notes with appreciation the response provided by the Government, especially the legal environment greatly supporting the freedom of association and expression in Canada. Nevertheless, the Special Rapporteur remains concerned about the overall impact on registered charitable associations, which has led to self-censorship by some of these associations, has exerted a drain on their limited resources and has led to the revocation of charitable status for others. 164. Regarding communication CAN 1/2015, the Special Rapporteur reiterates its concern about the compatibility of Bill C-51 with international human rights standards and, in particular, freedom of expression and peaceful assembly. He advocates that when absolutely necessary, the measures provided by the International Covenant on Civil and Political Rights are adequate to combat terrorism or handle other security considerations. 165. The Special Rapporteur stresses that the right to freedom of association obliges States to take, on one hand, positive measures to establish and maintain an enabling environment and on the other hand, negative measures not to obstruct the exercise of the right to freedom of association, which includes guaranteeing that association can freely carry out their activities, without discrimination (A/HRC/20/27). Country visit 166. The Special Rapporteur reminds the Government of Canada of his willingness to undertake a country visit to Canada, as indicated in his letters from 2013, 2014 and 2015. He looks forward to receiving a positive reply from the new administration. Chile 167. JAL 08/07/2015. Case no. CHL 2/2015. State reply: 12/10/2015. Presunta solicitud de remoción de la directora del Instituto Nacional de Derechos Humanos (INDH) y críticas públicas hechas hacia este instituto debido a la publicación de un informe escolar de Derechos Humanos en el que se critica el accionar de Carabineros en el manejo de las protestas en 2011 28