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…

Health Studies And Charitable Foundations

I should explain right at the beginning that my professional experience as an agency executive has been almost exclusively in the mental health field. I hesitate therefore to comment on other fields because the health field is becoming increasingly specialized. But the mental health field, I suggest, is unique in this respect: it is one…

Cases and Comments: Gifts To Charities Which Do Not Exist

A problem which is illustrated by two recent cases arises where a testator makes a gift to a charity which does not exist. The error may be the result of misdescription by the testator, or he may have described the charity correctly but not known that it had ceased to exist, or the charity may…

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…

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…

Cases and Comments: Re Metcalfe

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…