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, B.A., LL.B, TEP, is the managing partner of Carters Professional Corporation. Carter is a registered trademark agent who practices in the area of charity and not-for-profit law and is counsel to Fasken law firm on charitable matters. He is a co-author of Corporate and Practice Manual for Charitable and Not-for-Profit Corporations (Thomson Reuters); a co-editor of Charities Legislation & Commentary (LexisNexis); a contributing author to The Management of Nonprofit and Charitable Organizations in Canada, fifth edition (LexisNexis); and co-author of Branding and Copyright for Charities and Non-Profit Organizations, third edition (LexisNexis). He is recognized as a leading expert by The Canadian Legal Lexpert Directory of the best lawyers in Canada and by Chambers and Partners. Carter is a former member of the CRA Advisory Committee on the Charitable Sector and is a past chair of the Canadian Bar Association and Ontario Bar Association Charities and Not-for-Profit Law sections.
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
[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
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
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
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,