Considerations in Corporate Giving
This article is an edited version of a paper presented at the National Symposium on Charity Law, May 10, 2007, Toronto. This article addresses certain tax
This article is an edited version of a paper presented at the National Symposium on Charity Law, May 10, 2007, Toronto. This article addresses certain tax
Introduction: The Meaning of “Gift” Common Law The meaning of “gift” has important implications under the Income Tax Act (Canada),1 and the term appears in
The author wishes to acknowledge with gratitude the assistance of David E. Spiro and David A. Walden. In 1977, the federal government created an administrative