Charity and the Canadian Income Tax: An Erratic History

I feel strongly that when the history of these great days comes to be written that one of the brightest statements that we shall be able to make will be concerning that great achievement the voluntary support towards this great cause.1 Introduction From time to time, when it has suited its purposes, the Government of…

Recent Tax Developments

New Provisions of the Income Tax Act The second set of major changes to the Income Tax Act as it affects registered charities, which have been evolving since November 12, 1981 when the famous MacEachen Budget was tabled in the House of Commons, was finally enacted on December 20, 1984. Most of the changes were…

From the Editor

If a single word had to be used to describe the current mood of charities in Canada, it would be “uncertainty”. There has been longstanding uneasiness with the relationship between the income tax authorities and philanthropic organizations, stemming from the fundamental issues of whether Revenue Canada officials are appropriate regulators of charitable acitivities, the nature…

Bookshelf

Developing Effective Arts Boards By Sarah Iley Published by The Council for Business and the Arts in Canada, Toronto, 1984,pp. 32,$3 REVIEWED BY JOHN D. GREGORY Member, The Ontario Bar and Former Chairman, Theatre Ballet of Canada Even given some real artistic talent and a measure of public acceptability, an artistic organization must often depend for…

Viewpoint: Patriotism In Peacetime

Viewpoint expresses the particular view of contributors and does not necessarily reflect the views of The Philanthropist Readers are invited to respond to articles in this section. If appropriate, their views will be published. This article was developed from a presentation to the Empire Club in Toronto on November 1, 1984. This year is the…