Recent Tax Developments

Budget Update The budget proposals of November 12, 1981, as subsequently modified and incor­porated in Bill C-139, were enacted on March 30, 1983. Pursuant to these amendments, paragraphs 110(1)(a) and 110(1)(b) of the Income Tax Act were amended to provide a five-year carry forward of donations to qualified donees and Her Majesty in right of…

Case Comment: McGovern v. Attorney General

[1981], 3 All E.R. 493 (Ch.D.) Lawyers familiar with the law of charity generally fall into one of two groups. One group is in agreement with the historianF.W. Maitland that the law of trusts is the finest invention of the English legal profession and regards the law of charitable trusts as a particularly refined branch…

From the Editor

The editor, Lynn Bevan of the Ontario Bar, is absent on an extended trip through Australia and southeast Asia. Before her departure she reviewed and approved the content of this issue of The Philantropist but her knowledge of the law and rigorous editorial oversight have been much missed during the final stages of publication. We…

Bookshelf

The Federal Budget Resolutions of November 12, 1981 and Their Effect on Charities in Canada, Published by The Canadian Centre for Philanthropy, 1983, Toronto, Ontario 95 pages The Centre’s Budget Study Committee, volunteers with special expertise in tax law as it affects foundations and operating charities, made an intensive study of the proposals of the November…

Duties and Responsibilities of Directors

Most people accept a position as director on the board of a charity on the basis of their commitment to the charitable endeavour, usually with scant regard for the legal responsibilities of such a position. Yet, while directors may focus their atten­tion on the altruistic promotion of charitable activities, they also have definite legal responsibilities…

Viewpoint: Social Policy in Difficult Times: A Time for Discrimination

Viewpoint expresses the particular views of contributors and does not necessarily reflect the opinions ofThe Philanthropist Readers are invited to respond to articles in this section. If appropriate, their views will be published. Unlike the popular doomsayers who have presented us with such inspiring titles as The Sinking Ark, The Coming Dark Ages and How to…

The Role of the Public Trustee

The Public Trustee of Ontario appears to have been given a general supervisory role with regard to charities in Ontario that is unique in Canadian law. As far as I can determine, no other province of Canada has legislation similar to that of Ontario in the charities field and no other Public Trustee of any…

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