From the Editor

For summer reading this issue offers some hot topics for all tastes. Canada’s tax laws encourage gifts of cultural property to Canadian institutions to help avoid the export of culturally valuable goods. The operation of these laws is examined by Harry Erlichman, who touches briefly on the appalling decision of the Federal Court of Appeal…

Viewpoint: The 1981 Budget: Failure Of Process?

Viewpoint is a new feature of The Philanthropist where contributors may advance a particular view on subjects of interest to philanthropic organizations. The views expressed by the authors do not necessarily reflect those of The Philanthropist. Readers are urged to respond to viewpoints expressed and, if appropriate, responses will be published to provide the opposing view….