From the Editor

Tax reform is here and this issue addresses some of the effects that it will have on the charitable sector. Our regular feature “Recent Tax Developments” addresses the question of how tax reform would affect individual donors and Lee Stratton of Blake, Cassels & Graydon examines the impact of the proposed multi-stage sales tax. Professional…

Training and Development: A Priority Investment

Although this paper, based on a speech to a conference of the Canadian Industrial Relations Association on June 6, 1987, decribes the benefits of training and development for business enterprises, Dr. Godkewitsch believes non-profit organizations derive comparable advantages.  Introduction • Training and Development Managers: do you have to wage an uphill battle every year for…

Determining Grantmaking Policies and Priorities: A Continuing Process

Introduction In 1975 when I was appointed executive director of The Saint Paul Founda­tion, I found myself, at 35, privileged to direct a community foundation that was also 35 years old and had just inherited $32,000,000 through two bequests consisting of99.9 per cent unrestricted funds. Prior to 1975, the Foundation had acquired something more than…

The Non-Profit Sector and the Multi-Stage Sales Tax

This article provides a general overview of how the federal Government’s sales tax reform proposals will affect the non-profit sector and suggests some representations which the non-profit sector might make to the federal govern­ment. Two areas of tax planning are also discussed. The author wishes to acknowledge the helpful comments made by Jack Millar and…

Recent Tax Developments

Proposed Tax Reform Affects Individual Donors On June 18, 1987 the Hon. Michael Wilson, Minister of Finance, tabled his long-awaited Tax Reform Package in the House of Commons. For many years, a substantial segment of the charitable community has lobbied the govern­ment for tax credits for charitable donations instead of the tax exemption provided under…

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