A Comparison of the Three Categories of Registered Charities

Introduction This article provides an overview of the differences between charitable organizations, public foundations, and private foundations and their requirements under the Income Tax Act (Canada) (the “Act”).1 As a result of recent proposed amendments concerning the definitions of charitable organizations and public foundations, as well as the recently amended disbursement quota rules that apply…

From the Editor

It has been nearly 10 years since Bertha Wilson edited the first edition of The Philanthropist. She retired as editor, although she continued her association with the journal in other capacities following her appointment to the Court of Appeal of Ontario in 1975. We congratulate Madam Justice Wilson on the further honours she has received…