Recent Legal Developments

Three recent decisions of the Ontario courts should be noted by charity trustees. Mutual Fund Investments by Trustees First, in Re Haslam and Haslam [(1994), 114 D.L.R. (4th) 562 (Ont. G.D.)] the issue was whether mutual funds should be held to be permissible trust investments under the Trustee Act [R.S.O. 1990, c. T-23]. They are…

Legal Developments

Ethical Investing In (1993), 11 Philanthrop. No. 4, I reported on Harris and Others v. The Church Commissioners, an English case dealing with “ethical investing” by charitable trustees. Those interested in that subject should read the Manitoba Law Reform Commission’s Report No. 79 of 1993, Ethical Investments By Trustees. Ethical investing generally means refusing to…

Viewpoint: Crossing the Line from “Charitable” to “Political”

This edition of The Philanthropist contains Paul Michell’s excellent review of the origins and current status of the “political purposes doctrine”. Coincidentally, it appears at a time when there is renewed interest in the relationship between political and charitable purposes, both in the charitable sector and in public debate more generally. That debate was sparked…

Viewpoint: Ontario’s Donation of Food Act

In June 1994 the Ontario legislature passed An Act Respecting the Donation of Food 1 • Little or no publicity accompanied the passage of this short Act, which substantially alters the common law governing the liability of food banks and donors to food banks for the products distributed by the banks. Section (1)(1) relieves both…

Recent Legal Developments

The British Columbia Law Reform Commission has continued to be busy in matters affecting charitable organizations (see (1994), 12 Philanthrop., No.1, pp. 60-61). Its report, Consultation Paper No 71, released in late 1993, deals with conflicts of interest for directors of societies, which obviously includes charitable corporations. The report arose out of concern about the…

Recent Legal Developments

The last issue of the Philanthropist contained a brief discussion of the Manitoba Law Reform Commission’s Report on Non-Charitable Purpose Trusts (1992). British Columbia’s Law Reform Commission has also produced a Report on the subject and, like Manitoba it recommends substantial reform of the current law. There already exists some reform in this area, through…

Recent Tax and Legal Developments

Two Recent Cases and a Law Reform Initiative Readers of this journal will be interested in two recent cases, one Canadian and one English, and a law reform initiative. Uni Association v. Minister of National Revenue In December 1992 the Federal Court of Appeal gave judgment in Canada Uni Association v. Minister of National Revenue. The…

Case Comment: Anti-Discrimination, Freedom of Property Disposition, and the Public Policy of Charitable Educational Trusts

A Comment on Re Canada Trust Company and Ontario Human Rights Commission. The author wishes to thank Lesley Midzain for valuable research assistance in the preparation of this comment and John Gregory, Patrick Macklem, Lesley Midzain, Kent Roach and Ralph Scane for helpful comments.  Introduction Colonel Reuben Wells Leonard, sometime soldier, engineer, railroad entrepreneur, mine developer,…

The Problem of Surpluses in Funds Raised By Public Appeal

Public appeals for funds are a frequent part of our lives. Such subscription funds tend to be established for one of two purposes: either they represent a response to some natural or human disaster, or they derive from the many and diverse efforts of organizations or communities to provide some particular service-a new building for…