The following is a letter from Gavin Wyllie, Chair, National Charities and Not-for-Profit Law Section, Canadian Bar Association, to Len Farber, General Director, Tax Legislation
[The following is the text of the Section’s National Tax Committee’s position summary for a November 27, 2002 meeting with the Department of Finance and
Specified Gifts of Capital from One Charity to Another Recent conversations we have had with representatives of CCRA will be of interest to lawyers who
Viewpoint provides a forum for informed discussion of issues of interest to the voluntary sector. The opinions expressed are those of the authors. 1. The
This paper is an expansion of “Charitable Foundations and the Law: The Directors’ Responsibilities and Liabilities”, a presentation to the Community Foundations of Canada 1994 Conference,
Amendments to the Income Tax Act Bill C-23, an Act to amend the Income Tax Act and a related Act, was passed in the House
It is trite to say that most Canadian taxpayers regard the federal income tax laws as a necessary evil. This attitude may be found to
Developments in this area since the last edition of The Philanthropist include such items as: the release of a revised form T3010, changes in sales tax