Federal Regulation of Charities
This article has been developed from the monograph “Federal Regulation of Charities: A Critical Assessment of Recent Proposals for Legislative and Regulatory Reform” (Toronto: York
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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
Consultation Paper on Total-Return Investing by Trustees
COMMITTEE ON THE MODERNIZATION OF THE TRUSTEE ACT, Law Institute, University of British Columbia, Vancouvera 1. Investment Strategy and the Distinction Between Capital and Income The
From the Editor
In this issue, we offer two contributions to the continuing debate about the federal government’s role in the charity sector. In Part I of a
New Investment Powers for Charities
Application of Trust Law to Charities Introduction Trust law dealing with investment powers and duties may be applicable to charities in any of three ways:
Special Challenges for Organizations with Small Investment Portfolios: A Case Study
This article was adapted from a March 8, 1999 presentation to the Strategy Institute’s “Foundation, Endowment and Not-For-Profit Investment Summit”, held in Toronto. In managing their
Foreign Activities by Canadian Charities
1. Introduction Section 149.1(1)(b) of the Income Tax Act sets out the prerequisites for a charitable organization. Included in the section is the requirement that
From the Editor
Our first two contributions in this issue provide readers with analyses of the Broadbent Report (Building on Strength: Improving Governance and Accountability in Canada’s Voluntary