Taxation of, and Tax Planning for, Charitable Donations

This article was developed from a presentation to a private seminar for hospitals and universities held in Toronto on December 2, 1992. Overview Prior to 1988, tax relief with respect to charitable donations, gifts to the Crown and gifts of certain property was allowed as a deduction in computing a taxpayer’s taxable income for the…

Is The Public Interest Falling From Standing? Two Recent Comments From The Supreme Court of Canada

The research assistance of Victoria Fraser, Student-at-Law, Lang Michener, 1992-93, is gratefully acknowledged. Introduction The pursuit of the public interest flourishes in this era of the Canadian Charter of Rights and Freedoms; however, the liberalized standing that permits public interest groups to press their claims was the product of pre-Charter jurisprudence: the trilogy of Thorson!,…

Parallel Foundations and Crown Foundations

This article has been developed from a paper delivered at a seminar on Current Issues in the Law of Charity for Universities and Hospitals. The seminar was presented to clients of the National Affiliation of Cassels Pouliot Douglas held at the offices of Cassels, Brock & Blackwell in Toronto on December 2, 1992. It included…

Establishing A Charity

This article has been adapted from a presentation to the staff of the Ontario Arts Council, January 1993. This article provides an overview of some of the things to think about if you are wondering whether or how to form a charitable organization, especially in the arts. It looks at some activities that might be…

Recent Tax and Legal Developments

Two Recent Cases and a Law Reform Initiative Readers of this journal will be interested in two recent cases, one Canadian and one English, and a law reform initiative. Uni Association v. Minister of National Revenue In December 1992 the Federal Court of Appeal gave judgment in Canada Uni Association v. Minister of National Revenue. The…

From the Editor

Part of this tardy but meaty issue takes us back to basics, while the other part explores some of the recent developments in the ways charities try to carry out their mandates. Maxwell Gotlieb updates us on the tax consequences of the different ways money can be transferred to charities. He also explores some of…

The Politics of Resistance to Change in Innovative Programming

This article has been adapted from a presentation to the Prevention V Conference held in London, Ontario on April 29, 1992. Foundations in Canada play a number of critical funding roles, the most important of these being the provision of venture capital for highly creative new ideas generated by bright entrepreneurial people working within Canadian…

The Mini-Association: A Maxi Challenge

Translated from Inter-Action, special number, January 1990, published by CEPAQ (Conseil pour l’avancement des associations du Quebec). Small organizations can be defined in two ways: their budgets and the size of their paid staffs. Thus the annual survey of the CSAE (Canadian Society of Association Executives) on the salary and benefits of executives bases its…

The Language Question in Canadian Associations

Translated from Inter-Action, special number, January 1990, published by CEPAQ (conseil pour l’avancement des associations du Quebec). In a federal country like Canada, it is not surprising to note that the great majority of nonprofit organizations or associations with a national scope have adopted the same federal structure, with all the advantages and disadvantages that…