The Charitable Corporation: A “Bastard” Legal Form Revisited

This article was developed from a presentation by The Honourable Mr. Justice Maurice Cullity to “Fundamental New Developments in the Law of Charities in Canada”, a program of the Continuing Legal Education Section of the Canadian Bar Association—Ontario, in Toronto on Friday, October 27, 2000.  The Court of Chancery has always regarded with peculiar favour…

From the Editor

We launch this new volume with investigations of public and private policy. Public policy is examined at the speculative level by Arthur Drache, who considers whether Canada needs an equivalent to England’s Charity Commission (he thinks we do). At a more practical level, Blake Bromley castigates some of the measures in the February 1997 federal…

From the Editor

The question of charities and their money remains of pressing interest to donors, recipients and regulators. Several contributors participate in the discussion in this issue. Len Wcstenholme makes a proposal to regulate fund raisers. John Macfarlane points out the dangers in focusing exclusively on finances. Professors Bennet and DiLorenzo argue that charities that branch out…

Recent Tax Developments

Two recent cases concerning charities are Rumack v. MNR. 84 DTC I339 and Trustees of British Museum v. H M. Attorney General I984 I W. L.R. 4I8. Rumack v. M.N.R. In Rumack v. M. N R., the taxpayer had won $I ,000 a month for life in the Cash for Life lottery sponsored by the Ontario Association…

From the Editor

As we go to press, the controversy in the newspapers over Revenue Canada’s investigation of the scope of political activity by charities points out how unclear is the law relating to charities. It also raises again the broader issue of the appropriateness of regulation of charities by tax authorities. Many other organizations, for example corporations,…