Bookshelf

The NonProfit Sector in Canada: Roles and Relationships Keith Banting, ed. Published by Queen’s University School of Policy Studies and McGill-Queen’s University Press, 2000 REVIEWED BY JAMES PHILLIPS Faculty of Law, University of Toronto Despite the recent greatly increased interest in the nonprofit sector in government and the policy community, with a few notable exceptions…

Legal Developments

This issue deals with two important recent decisions. In England, the Charity Commission has released its long-awaited decision on whether the Church of Scientology constitutes a religion. In Canada, the Ontario Court of Appeal has given its decision on whether assets of the Christian Brothers in Canada are available to satisfy judgments against the order…

Legal Developments

No “Legal Developments” section appeared in either of the last two issues of The Philanthropist, so there is plenty to talk about on this occasion. As everybody in the charity community probably knows, in February 1999 the Supreme Court of Canada handed down its judgment in Vancouver Society of Immigrant and Visible Minority Woman v….

Legal Developments

Cy-pres Cy-pres applications would appear to represent the only charity law cases the provincial courts deal with these days, a product presumably of the fact that “definition” cases all revolve around Revenue Canada registration decisions and are thus dealt with by the Federal Court of Appeal. My discussions of cy-pres cases in a number of…

Legal Developments

This issue’s report is longer than usual, because it contains a summary of the Ontario Law Reform Commission’s Report on the Law of Charities. Before we get to that, however, some court decisions are of interest. The Courts The Supreme Court of Canada has granted leave to appeal in the case of Vancouver Society of…

The Ontario Law Reform Commission and the Legal Meaning Of Charity

Introduction As noted elsewhere in this issue (see “Legal Developments”, at p. 41) the Ontario Law Reform Commission’s Report on the Law of Charities has recently been published. It is the intention of The Philanthropist to review most of the Report, but a document so voluminous and containing so much useful information and so many…

Legal Developments

Charity and the Internet The Federal Court of Appeal’s jurisdiction over the Income Tax Act makes it the principal Canadian court that rules on the meaning of “charity”. Over the last two decades the Court has consistently held that its principal point of reference for deciding the scope of the fourth head of charity-purposes “beneficial…

Bookshelf

The Charity and Not-For-Profit Sourcebook By Arthur B. Drache Published by Carswell, Toronto, 1995 REVIEWED BY JAMES PHILLIPS Faculty of Law, University of Toronto At first glance The Charity and Not-For-Profit Sourcebook appears to be a new and very useful service to lawyers and others working in these areas; an addition to the growing number…

Legal Developments

JAMES PHILLIPS Faculty of Law, University of Toronto B.C. Law Reform Commission The Law Reform Commission of British Columbia has released its Report on Conflicts of Interest: Directors and Societies (1995). This follows its previous Consultation Paper on the subject, released in 1993 and discussed in (1994), 12 Philanthrop., No. 2, pp. 34-36. The principal…