Recent Tax Developments

Rumack v. M.N.R., 90 DTC 6271 FCTD Charities that have used “Cash for Life” lotteries as a method of fund raising will be pleased with the recent decision of the Federal Court in Rumack. In that case, Miriam Rumack won $1000 a month for life, guaranteed for 20 years, in a Cash for Life lottery…

Case Comment: Anti-Discrimination, Freedom of Property Disposition, and the Public Policy of Charitable Educational Trusts

A Comment on Re Canada Trust Company and Ontario Human Rights Commission. The author wishes to thank Lesley Midzain for valuable research assistance in the preparation of this comment and John Gregory, Patrick Macklem, Lesley Midzain, Kent Roach and Ralph Scane for helpful comments.  Introduction Colonel Reuben Wells Leonard, sometime soldier, engineer, railroad entrepreneur, mine developer,…

From the Editor

Much of this late summer issue is devoted to exploring the implications of the Ontario Court of Appeal’s decision in the Leonard Foundation case. As Professor Phillips points out, it is the only case in Canada or the Commonwealth that has amended a charitable trust on grounds of public policy. The Court held that charities…

Counterpoint

A Response to “Commercial Nonprofit Enterprises in the United States: The Phenomenon of Unfair Competition”1 and Unfair Competition: The Profits of Nonprofits For nearly a decade, a vocal segment of America’s small business community, with government support through the Small Business Administration, has accused commercially active nonprofit organizations of having an unfair competitive advantage. Two…