Charity and Politics in Canada—A Legal Analysis

A Pemsel Case Foundation Occasional Paper 1. Introduction Under the present income tax law of Canada, corporations, trusts, and organizations that are registered charities are exempt from taxation on their income and may issue receipts to donors that will entitle them to credits against their tax otherwise payable if they are individuals and deductions in computing…

The Charitable Corporation: A “Bastard” Legal Form Revisited

This article was developed from a presentation by The Honourable Mr. Justice Maurice Cullity to “Fundamental New Developments in the Law of Charities in Canada”, a program of the Continuing Legal Education Section of the Canadian Bar Association—Ontario, in Toronto on Friday, October 27, 2000.  The Court of Chancery has always regarded with peculiar favour…

Case Comment: McGovern v. Attorney General

[1981], 3 All E.R. 493 (Ch.D.) Lawyers familiar with the law of charity generally fall into one of two groups. One group is in agreement with the historianF.W. Maitland that the law of trusts is the finest invention of the English legal profession and regards the law of charitable trusts as a particularly refined branch…

Case Comment

In The Matter of the application of The Canadian Foundation for Youth Action for the passing of its accounts for the period Aug. 17, 1973 to July 31, 1975. (Surrogate Court of the Judicial District of York, Cornish, I.-Reasons, January 25, 1977.) A number of contributions to the first issue of this magazine were directed…

Cases and Comments: Re Metcalfe

It is not uncommon for an educational institution to be offered gifts subject to conditions, which, if not technically in conflict with the objects of the in­stitution are, in the opinion of those controlling the body, repugnant to its ethos. In such situations the alternatives open to the institution are either to disclaim the gift…

Statutory Machinery For Supervising Charities

This paper purports to provide no more than an outline of the various statutory methods used for assisting, supervising and controlling the administration of charitable funds in a number of selected common law jurisdictions. Background in English Law In English law, control over charities was originally divided between the Crown, the Court of Chancery and…