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…
Author: Maurice C. Cullity
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…
The degree of judicial and administrative supervision that can or should be exercised over charities in Ontario has been a recurring theme in this journal.1 For the most part, the discussion has focused on the scope and inadequacies of the Charities Accounting Act2 and the role of the Public Trustee. Some of the thorniest questions…
[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…
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…
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…
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…