Point / Counterpoint: Charitable Gaming: Is It Worth The Gamble?

Point : Don Bourgeois Charitable gaming is an important fundraising tool for charities. Since 1969, when charitable gaming was legalized in Canada, billions of dollars have been raised to support charitable activities in communities by registered charities, charitable organizations, and not-for-profit organizations with a charitable mandate, such as services clubs. Gaming as a fundraising tool…

Charity and Lottery: The British Experience

Introduction The British are historically avid supporters of charity, giving around £1 billion each year to local, national and international causes. They give to street collectors rattling tins, to national television appeals, via their payrolls, by purchasing second-hand clothes in charity shops and in a host of other ways. However, current evidence points to a…

From the Editor

In this issue, Arthur Drache and Laird Hunter complete their reflections on their proposal for a Canadian Charity Tribunal. Part I of this article appeared in our previous issue. Part II is an in-depth analysis of the role that such a tribunal would fill. Now that the federal government is interested in implementing certain changes…

Charitable Gaming: The Legal Context

Introduction Charitable gaming has become both a large service industry in Canada and an important source of revenue for charitable organizations. The legal authority for charitable gaming rests in paragraph 207(1)(b) of the Criminal Code of Canada.1 Based on that exemption, an industry employing thousands of people and providing billions of dollars in revenue has developed…

Buddy Can You Spare $100?

This article has been developed from a presentation to the Canadian Bar Association-Ontario/Law Society of Upper Canada seminar “Media and Communication” in April 1993. This paper, an examination of sections 206 and 207 of the Criminal Codel and their application to “legal” lotteries, could just as easily be entitled “Buddy, Could You Spare a Few…

From the Editor

We open a new volume of The Philanthropist on a different footing: quarterly if possible, but not necessarily quarterly. In the early years under founding editor Bertha Wilson and her successor Mary Louise Dickson it was the journal’s policy to publish “sporadically”, whenever a sufficient number of quality articles had been submitted. · In the…

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…