From the Editor
In this issue, we offer two contributions to the continuing debate about the federal government’s role in the charity sector. In Part I of a
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Consultation Paper on Total-Return Investing by Trustees
COMMITTEE ON THE MODERNIZATION OF THE TRUSTEE ACT, Law Institute, University of British Columbia, Vancouvera 1. Investment Strategy and the Distinction Between Capital and Income The
Charitable Gaming: The Legal Context
Introduction Charitable gaming has become both a large service industry in Canada and an important source of revenue for charitable organizations. The legal authority for
Federal Regulation of Charities
This article has been developed from the monograph “Federal Regulation of Charities: A Critical Assessment of Recent Proposals for Legislative and Regulatory Reform” (Toronto: York
A Canadian Charity Tribunal: A Proposal For Implementation
*Editor’s Note: So that readers may have the full text and Appendices of this important contribution to the current debate surrounding the restructuring of the
Viewpoint: A Response to the Panel on Accountability and Governance in the Voluntary Sector
“Viewpoint” and “Counterpoint” provide forums for informed debate of issues of wide interest in the philanthropic sector. The opinions expressed are those of the authors.
From the Editor
Our first two contributions in this issue provide readers with analyses of the Broadbent Report (Building on Strength: Improving Governance and Accountability in Canada’s Voluntary
Foreign Activities by Canadian Charities
1. Introduction Section 149.1(1)(b) of the Income Tax Act sets out the prerequisites for a charitable organization. Included in the section is the requirement that