Mary Louise Dickson

Mary Louise Dickson

Written By Mary Louise Dickson

Gifts Involving Foreign Entities

Special considerations arise when gifts are made by individuals, corporations or charities in Canada to foreign charities, and gifts are made by individuals, corporations or

Recent Tax Developments

Since publication of the last issue of The Philanthropist, a revised Information Circular on registered charities and the proposed legislation implementing the Notice of Ways

Recent Tax Developments

Developments in this area since the last edition of The Philanthropist include such items as: the release of a revised form T3010, changes in sales tax

Recent Tax Developments

Amendments to the Income Tax and Tax Court of Canada Acts A further amendment to fine-tune the rules in the Income Tax Act relating to

Recent Tax Developments

New Provisions of the Income Tax Act The second set of major changes to the Income Tax Act as it affects registered charities, which have

Recent Tax Developments

  Income Tax Changes On November 8, 1984, the Honourable Michael Wilson, Minister of Finance, presented his “Economic and Fiscal Statement” to the House of

Recent Tax Developments

Two recent cases concerning charities are Rumack v. MNR. 84 DTC I339 and Trustees of British Museum v. H M. Attorney General I984 I W. L.R.

Recent Tax Developments

Budget Proposals The uncertainty concerning the proposed tax rules that will govern registered charities that arose on November 12, 1981 and was prolonged by the