Recent Tax Developments

Two recent cases concerning charities are Rumack v. MNR. 84 DTC I339 and┬áTrustees of British Museum v. H M. Attorney General I984 I W. L.R. 4I8.┬áRumack 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…