Considerations in Corporate Giving
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
Carole Chouinard
Carole Chouinard
Written By Carole Chouinard
Comparison of the Tax Treatment of Charitable Remainder Trusts in Canada and the United States
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