In contemporary forms of leaner government and collaborative governance, involving the co-operation of multiple actors both within and outside of the state in the design and delivery of public policy, the voluntary sector is often the silent partner. Voluntary organizations provide a wide variety of services either on contract, in partnership, or in the absence…
Contents: Volume 16 (2000-01)
In April 2001, political and corporate leaders gathered inside hotels, banquet halls and conference rooms at the Summit of the Americas in Quebec City to put the crowning touches on the North American Free Trade Agreement (NAFTA). Outside there were thousands of antiglobal-governance demonstrators engaging in an intended nonviolent protest against the signing of a…
This article was developed from a presentation to the first charities law symposium of the Charities and Not for Profit Law Subsection of the Canadian Bar Association- Ontario, on October 27, 2000 in Toronto. Gifts of Private Company Securities—Residue from Resolution 21 In 1997 the federal government introduced sweeping anti-abuse rules (Resolution 21 of the…
I. Introduction This article will not review the question of whether or not to incorporate a nonprofit organization but will review the process of federal and provincial incorporation and note some points of interest regarding internal matters and external changes which are procedurally or substantively different from those for business corporations.1 Nonprofit corporations are incorporated…
In the recent Government of Canada/Voluntary Sector Joint Initiative’s report, the Table on Improving the Regulatory Framework posed the question: “Should hospitals and universities be regulated as charities?” (Working Together, p. 48). While the Table chose not to address this question (leaving it instead for possible future consideration by a proposed “Implementation Group”), the fact…
“Viewpoint” provides a forum for informed discussion of issues of wide interest to the voluntary sector. The opinions expressed are those of the authors. This article has been developed from a presentation to the 20th Annual General Meeting of the Canadian Centre for Philanthropy, December 11, 2000, Toronto. I have entitled this article, “If not…
This article has been developed from a paper prepared for The Journal of Taxation of Exempt Organizations, New York. Introduction It is not unusual for a tax-exempt organization in the United States at some time to consider commencing operations in Canada, either because donors who are residents of Canada require charitable receipts that can be used…