For the Record
The following is a letter from Terrance S. Carter, chair of the National Charities and Not-for-Profit Law Section of the Canadian Bar Association, to then-Minister
Terrance S. Carter
Terrance S. Carter
Terrance S. Carter is the managing partner of Carters Professional Corporation and counsel to Fasken on charitable matters.
Written By Terrance S. Carter
Donor-Restricted Charitable Gifts: A Practical Overview Revisited, Part II
[Editor’s Note: The paper on which this article was based was intended for a legal audience but the issues surrounding donor-restricted charitable gifts must be
Donor-Restricted Charitable Gifts: A Practical Overview Revisited, Part I
This article has been developed and updated by the author (as of July 2003), from a presentation to the 3rd Annual Estates and Trusts Forum
Guidance for United States Tax-Exempt Organizations Commencing Charitable Operations in Canada
This article has been developed from a paper prepared for The Journal of Taxation of Exempt Organizations, New York. Introduction It is not unusual for a
Case Comment: Christian Brothers Decision Exposes Charitable Trust Assets to Tort Creditors
Introduction The recent Ontario Court of Appeal decisions in Christian Brothers of Ireland in Canada ( Re) released on April 10, [2000] O.J. No. 1117,