The following Resolution was passed by the Canadian Bar Association at its Annual Meeting held in Banff last year:
“WHEREAS their registration as Canadian Charitable Organizations under the Income Tax Act is ordinarily made public by individual charities in any event:
AND WHEREAS the registration or non-registration of charities under that statute is a matter of public concern:
THEREFORE BE IT RESOLVED that a list of Canadian Charitable Organizations registered under the Income Tax Act (including their· addresses) be maintained and available for search at a reasonable fee at each district office of the Department of National Revenue, Taxation Division:
AND BE IT FURTHER RESOLVED that support be given to the proposed amendment of the Income Tax Act to permit the revocation of the registration of a Charitable Organization for cause other than failure to file returns and to permit an appeal to the tax review board and to the federal court against a refusal or revocation of registration.”
The Resolution was subsequently forwarded to the Minister of National Revenue and representations in support of it are currently in course of preparation by the Special Committee on Charitable Organizations.
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Topics for discussion at this year’s Annual Meeting of the Canadian Bar Association to be held in Montreal at the end of August are:
(I) “Investment Policy for Estates under New Tax taw”—the implications of the new Capital Gains Tax.
(Panel Discussion —Chairman: Eric J. Brown Q.C. VicePresident, Canada Permanent Trust Company)
(2) A. “A Rough Time for Charity—a Cross-Country Review of Tax Changes”
B. “Churches and Religious Orders—are they Charities?” (Discussions arranged by the Special Committee on Charitable Organizations -Chairman: John M. Hodgson Q.C.)
(3) “The New Deal in Dying”
(Panel Discussion -Chairman: J. Alex Langford, Q.C.)