The Charity Commissioners for England and Wales

In Canada, the registration of charities is the responsibility of Revenue Canada, Taxation Division, whereas in the United Kingdom, or more specifically England and Wales, this role falls to a body known as the Charity Commissioners. The Charities Act, 1960, sets out the constitution of the Charity Commissioners and replaces the Charitable Trusts Act of…

Bookshelf

Funding of the Arts in Canada to the Year 2000: The Report of the Task Force on Funding of the Arts Published by the Government of Canada, Ottawa, 1986, pp.150 (English/French) REVIEWED BY JOHN D. GREGORY Member, the Ontario Bar The arts never have enough money. Artists are almost invariably poor, deficits threaten many arts…

New Tax Proposals for Charities

In the following pages we reproduce a press release from the Department of Finance announcing the intention of the Minister of Finance to introduce new rules regarding the tax treatment of charities, which will be effective for taxation years commencing after 1983. Although the legislative and regulatory proposals are not yet available, it is evident…

New Tax Proposals for Charities

C. ARTHUR BOND, Secretary, The Association of Canadian Foundations On May 17th, 1983, the Department of Finance of the Government of Canada issued a discussion paper containing draft legislation proposing broad changes in the tax treatment of both charitable foundations and charitable organizations. While the proposals reflect the agreement reached in Apr 1982 with the…