From the Editor
In this issue, we offer two contributions to the continuing debate about the federal government’s role in the charity sector. In Part I of a
In this issue, we offer two contributions to the continuing debate about the federal government’s role in the charity sector. In Part I of a
As incidents of corporate improprieties came to light during the early 1990s and concern about government profligacy spread throughout the western world, pressures grew to
Application of Trust Law to Charities Introduction Trust law dealing with investment powers and duties may be applicable to charities in any of three ways:
This article was adapted from a March 8, 1999 presentation to the Strategy Institute’s “Foundation, Endowment and Not-For-Profit Investment Summit”, held in Toronto. In managing their
1. Introduction Section 149.1(1)(b) of the Income Tax Act sets out the prerequisites for a charitable organization. Included in the section is the requirement that
Our first two contributions in this issue provide readers with analyses of the Broadbent Report (Building on Strength: Improving Governance and Accountability in Canada’s Voluntary
“Viewpoint” and “Counterpoint” provide forums for informed debate of issues of wide interest in the philanthropic sector. The opinions expressed are those of the authors.
1 [Rarely does the Supreme Court of Canada take up the perennial question: What does “charity” mean?2 Even rarer is the case where it does so