Human Rights and Charity — Regulatory Challenges

This article is the fifth in a series on Poverty and Human Rights in Canada. SUMMARY: This article addresses the regulatory challenges posed by human rights approaches to charity, focusing specifically on the charity/politics distinction. It develops a simple point, which is that Canadian charity law is currently ill equipped to apply the charity/politics distinction…

Comments on Certain Proposed Tax Rules Applicable to Charities: Gifts to Foreign Entities, Large Gifts and “Split Receipts”

Introduction On December 20, 2002, the Department of Finance made its annual Christmas gift to tax practitioners by transferring, without consideration, a 560-page tome containing detailed amendments to the Income Tax Act1 together with so-called “explanatory notes.”2 The December 20 Draft Legislation proposed to amend three subjects relevant to charities: it added an explicit prohibition…

Index to The Philanthropist, Volume 17

PREPARED BY CLAUDIA WILLETTS, M.L.S. Subject Index A ADVOCACY SEE POLITICAL ADVOCACY AMALGAMATION. Nonprofit organizations Management 2002(Vol.17,No.1), pp. 49–74 ART DONATION PROGRAMS. Discussion of special Canada Customs and Revenue Agency auditing issues 2003(Vol.17,No.4), pp. 38–69 AUDITS. Charitable organizations By Canada Customs and Revenue Agency—Advice to charities 2003(Vol.17,No.4), pp. 38–69 B BROADCASTERS SEE COMMUNITY BROADCASTING ORGANIZATIONS…

Registered Charities: A Primer

This article was developed from a presentation to The Essential Curriculum in Charities, offered by the Professional Development Program of Osgoode Hall Law School at York University, Toronto on March 6–7, 2001. Readers are directed to the “Author’s Revisions and Additions” following the “Footnotes”. These Riders are noted as I—XI in the text.  Introduction This…

Canada Customs and Revenue Agency Charity Audits

This article was developed from a presentation at an October 18, 2002 conference in Vancouver sponsored by the Continuing Legal Society of British Columbia. The author wishes to thank Michelle Fernando, Student-At-Law, Miller Thomson LLP, for her assistance with an earlier version of the article. [As a service to readers the author has provided a…