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…

Putting The Cart Before the Horse: Accounting Standards for NPOs Without a Conceptual Framework

Accounting policies for nonprofit organizations have come under considerable scrutiny in recent years. An influential segment of the accounting profession is pushing for accounting policies that are virtually identical to those used in business. Many individuals and organizations in the voluntary sector, however, are actively opposing the suggested changes.1 The proposed changes in accounting policies…

Recent Tax Developments

Recap of Two Cases of Interest In Every Woman’s Health Centre Society (1988) v. Her Majesty the Queen, the issue centred on whether this organization, which operated an abortion clinic, could qualify for registration as a charitable organization. The Minister of National Revenue failed to accept the organization’s application for registration as a charitable organization…

From the Editor

The present, past and future of charities all get some attention in this issue. The present state of Canadian charities includes a mix of organizations of national scope and of much smaller operations. The nation-wide charity inevitably faces the language question: can we operate effectively in both national languages? As Jean-Claude Carisse points out, the…

Bookshelf

Fundraising with Life Insurance By Michael Mears Published by Voluntary Action Directorate, Multiculturalism and Citizenship Canada, June 1991 REVIEWED BY GEORGE V. FORSTER Financial Planning Consultant, Toronto This 18-page booklet, published by the federal government, is a useful introduction to the role of life insurance in fund raising for charities. Fund raising through life insurance…