A Good Foundation

An Address delivered to the Wills and Trusts Section of the Canadian Bar Association at its Annual Meeting in Banff, August, 1971 The invitation to speak on this, the opening day of the Canadian Bar Association’s 1971 Meeting in Banff, is a welcome and challenging one for me for two reasons: firstly, it is most…

The Protection Of Charities In Ontario

The aim of this article is to consider where responsibility lies for the supervision of charity in the Province of Ontario, the nature of the statutory machinery established for this purpose and the extent to which such machinery is proving adequate to the task. Quoting from Halsbury’s Laws of England 3rd ed. Vol. 4 at…

Statutory Machinery For Supervising Charities

This paper purports to provide no more than an outline of the various statutory methods used for assisting, supervising and controlling the administration of charitable funds in a number of selected common law jurisdictions. Background in English Law In English law, control over charities was originally divided between the Crown, the Court of Chancery and…

Report To The Special Committee On Charitable Organizations Of The Wills And Trusts Section Of The Canadian Bar Association

TABLE OF CONTENTS METHODOLOGY ANALYSIS OF REPLIES PROBLEM AREA REQUIRING FURTHER RESEARCH GENERAL CONCLUSIONS AND RECOMMENDATIONS METHODOLOGY When we embarked on this pilot study we were in the following position. We had studied in the area of non-profit and charitable bodies and the legislation affecting them for approximately one year, were fairly knowledgeable in this…

Cases and Comments: Harsham Estate v. M.N.R.

A close analysis of the reasons for judgment in the appeal of the Executors of the estate of H. H. Harshman from an estate tax assessment can, without too great effort, lead one to think that the decision in favour of the estate was a triumph of the public good over narrow legalisms under The…

By Way Of Introduction…

It took the British Government ten years to review the state of charity in the United Kingdom and come up with the Charities Act of 1960 (8 & 9 Eliz. II, Ch. 58), a whole new constitution of English charity: three of those years for the sittings of the Nathan Committee to hear evidence and…

News Items

The following Resolution was passed by the Canadian Bar Association at its Annual Meeting held in Banff last year: “WHEREAS their registration as Canadian Charitable Organizations under the Income Tax Act is ordinarily made public by individual charities in any event: AND WHEREAS the registration or non-registration of charities under that statute is a matter…

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