This article is an edited version of a paper presented at the National Symposium on Charity Law, May 10, 2007, Toronto. This article addresses certain tax aspects of corporate giving, specifically, the tax aspects of giving that are specific to corporations as opposed to individual donors. Accordingly, it is not an exhaustive review of the tax…
Author: Carole Chouinard
I. What is a Charitable Remainder Trust? Charitable remainder trusts are not new but although they have been used in the United States for a number of years,l they have only recently begun to generate interest in Canada.2 Over the past years, the planned giving sector has promoted aggressively the use of charitable remainder trusts…