Viewpoint provides a forum for informed discussion of issues of interest to the voluntary sector. The opinions expressed are those of the authors. 1. The Importance of Ending the Existing Discrimination Against Private Foundations It is vitally important to eliminate the discrimination against private foundations which now permeates the Income Tax Act. It must always…
Author: Wolfe D. Goodman
At a time when most Canadians have become familiar with many modes of education, ranging from the Internet and CD-ROMS to workshops and discussion groups, it was peculiar that, for the purposes of the Pemsel2 test of charity, the phrase “advancement of education” has been considered by the Federal Court of Appeal, in a number of…
One of the oddest aspects of the June 18, 1987 Tax Reform proposal to replace tax deductions for charitable donations by individuals with tax credits is the effect this may have on unpaid volunteer work. Suppose an individual with only a modest income has been in the habit of teaching Sunday School without remuneration. Under…
This paper was delivered by Mr. Goodman to the Wills and Trusts Section of The Canadian Bar Association in Vancouver, on May 29, 1984. 1. The Long-Term Decline in Charitable Giving I suggest that the real problem which Canada faces in relation to charities is the decline in charitable giving by the public generally which…
One of the more remarkable aspects of Canadian life is the way in which ideas which have been in circulation for many years in the United States can suddenly be discovered by a few Canadians and treated as if they were new Canadian inventions. One example is the so-called “tax expenditure concept” which was developed…