From the Editor

The publication of a spring issue of this little magazine reflects the con­tinuing growth of public interest in Canadian philanthropy. We include the further papers we promised from last year’s colloquium at the Guild Inn, Scarborough. This occasion was a first of its kind; and yet within a year there will be held another symposium…

Bookshelf

The Future Of Foundations Edited by: Fritz Heimann Background Papers for the Fortyfirst American Assembly at Arden House, Harriman, New York, November 2-5, 1972. (Englewood Cliffs, New Jersey, Prentice-Hall, Inc. 1973. v & 278 pages including Index.) The American Assembly is a non-partisan educational forum which, since its establishment at Columbia University in 1950, has…

Philanthropy And The Church

A newscaster has just given me the finest news I’ve heard in years! With Bora Laskin as our new Chief Justice of the Supreme Court of Canada I am greatly heartened as I look to the future. The dictum “the law was made for justice” finds fulfilment in this man’s deep humanitarianism. That he is…

Une Fiducie Bien Speciale

Ce bref article entend considerer l’application et les efiets en droit quebecois des dispositions testamentaires etablissant des legataires seulement fiduciaires ou simples ministres pour des fins de bienfaisance. L’article 869 du Code Civil de la Province de Quebec edicte: “Un testateur peut etablir des legataires seulement fiduciaires ou simples ministres pour des fins de bienfaisance…

Corporate Law Reform And Canadian Not-For-Profit Corporations

Excerpts from a paper presented August 28, 1973 at the Taxation/Wills and Trust Section of the 55th Annual Meeting of the Canadian Bar Associa­tion. The full text published by Richard De Boo Limited, 70 Richmond St. East, Toronto. Introduction Most members of the legal profession are unfamiliar with the particular area of corporation law discussed…

From Grantee To Grantor

An Address delivered at a Conference on “Foundations in the Seventies” at the Guild Inn in Scarborough, Ontario May 1973. Mary L. Northway, Chairman of the Advisory Board of the Neathern Trust, Toronto What I would like to do today is describe an experiment, a sort of pilot study. For about thirty years my research…

Foundations In The Seventies

On May 1st, 1973 the Brora Centre sponsored an all day conference at the Guild Inn in Scarborough, Ontario to discuss the subject “Foundations in the Seventies”. Attendance was limited by invitation and approximately forty peo­ple were present including representatives of the Foundations, representatives of Government both Federal and Provincial, members of the Charities Com­mittee…

The Advancement of Religion: A Form of Charity?

  An Address delivered to the Wills and Trusts Section of the Canadian Bar Association at its Annual Meeting in Montreal, August, 1972   When I was asked to join a panel discussion on the charitable status of churches and religious orders, I was intrigued by the thought that a paper on the subject was to…

The Taxation Of Charitable Institutions

The fiscal policy of the Canadian government has, since the inception of modern tax, encouraged charitable endeavours by providing for a deduc­tion to persons who make contributions to charitable institutions and by providing for an exemption from income tax for the income derived by chari­table institutions.1 This paper will focus on the income tax treatment…