Current Issues in Charitable Tax Planning

This article was developed from a presentation to the first charities law symposium of the Charities and Not for Profit Law Subsection of the Canadian Bar Association- Ontario, on October 27, 2000 in Toronto. Gifts of Private Company Securities—Residue from Resolution 21 In 1997 the federal government introduced sweeping anti-abuse rules (Resolution 21 of the…

To Be Or Not To Be…Incorporated: Incorporation and Subsequent Activities of Charities

I. Introduction This article will not review the question of whether or not to incorporate a nonprofit organization but will review the process of federal and provincial incorporation and note some points of interest regarding internal matters and external changes which are procedurally or substantively different from those for business corporations.1 Nonprofit corporations are incorporated…

Universities in Canada’s Voluntary Charitable Sector: Do They Belong?

In the recent Government of Canada/Voluntary Sector Joint Initiative’s report, the Table on Improving the Regulatory Framework posed the question: “Should hospitals and universities be regulated as charities?” (Working Together, p. 48). While the Table chose not to address this question (leaving it instead for possible future consideration by a proposed “Implementation Group”), the fact…

Viewpoint: If not now, when?

“Viewpoint” provides a forum for informed discussion of issues of wide interest to the voluntary sector. The opinions expressed are those of the authors. This article has been developed from a presentation to the 20th Annual General Meeting of the Canadian Centre for Philanthropy, December 11, 2000, Toronto. I have entitled this article, “If not…