Redefining “Charities” in the Income Tax Act

In Canada today, some hold the view that charitable organizations can serve their charitable goals best when they “serve” their constituents and “advocate” improvements in public policy and institutional behaviour which will affect their work. When they seek to discharge this advocacy responsibility, however, Cana­dian charities face problems arising out of the obsolete definition of…

Proposed Changes to the Tax Credit System

One of the more remarkable aspects of Canadian life is the way in which ideas which have been in circulation for many years in the United States can suddenly be discovered by a few Canadians and treated as if they were new Canadian in­ventions. One example is the so-called “tax expenditure concept” which was developed…

Recent Tax Developments

Budget Update On October 27, 1982, the Honourable Marc Lalonde, Minister of Finance, in his Statement on the Economic Outlook and the Financial Position of the Govern­ment of Canada indicated the government’s intention to release a discussion paper on the tax treatment of charities later in 1982. (It appears that the dicussion paper will not…

From the Editor

The articles in this issue consider specific instances of government regulation and intervention in the activities of philanthropic organizations. What is and what should be the role of government continues to be of interest and concern to charities. There is no statutory definition or comprehensive judicial interpretation of what con­stitutes “charitable objects” and, therefore, it…

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