Application for Registration: A Revenue Canada Taxation Perspective

Prepared by the Communications Directorate, Revenue Canada Taxation … Some for releife of aged impotent and poore people, some for maintenance of sicke and maymed souldiers and marriners, schooles of learninge, free schooles and schollers in univsities, some for repaire of bridges portes havens causwaies churches seabankes and highewaies, some for educacon and pfermente of…

Financial Reporting for Non-Profit Organizations: 1986 Update

CICA Handbook The Canadian Institute of Chartered Accountants’ research study Financial Reporting for Non-Profit Organizations was published in 1980 and discussed in The Philanthropist, Vol. 3, Summer 1981 (“Accounting for Non-Profit Organizations-as it is now and may be in the future-The Director’s Con­cerns”). The research study was positively received and widely accepted. The CICA has…

Recent Tax Developments

Report of the Task Force on Funding of the Arts, June, 1986 Funding of the Arts in Canada to the Year 2000, the report of the Task Force on Funding of the Arts which was chaired by Edmund C. Bovey, C.M., was published by the Government of Canada in June, 1986. The Task Force made 60…

From the Editor

In any field, it is important to stay on top of technical requirements. In some cases this means a periodic refresher course in the basics, in others keeping abreast of new developments. This issue will assist readers in meeting both objectives. We are pleased to be able to offer readers the first of five articles…

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