From the Editor

This issue takes us back to basics: death and taxes, food and sex. The basics are not always simple, of course, or we could not offer any analyses of these old topics. Professor Phillips leads off with food, notably Ontario’s Donation of Food Act. He criticizes the Act for shifting the risk of negligent harm…

Viewpoint: The Regulation of Charities – The Ideal

Viewpoint expresses the particular view of contributors and does not necessarily reflect the views of The Philanthropist. Readers are invited to respond to articles in this section. If appropriate, their views will be published. This article will not be about the regulation of charities in an ideal society. In a ideal society there would be…

Sales and Property Tax Exemptions for Charities

Although the Income Tax Act makes concessions to registered charities there is a surprising lack of specific sales- and property-tax exemptions for charities. This paper will attempt to outline some of the exemptions from federal sales tax, Ontario retail sales tax, and municipal taxes which are available to charities and will also comment on some…