Part I of this paper, which won The Philanthropist’s 2000 Award, appeared in Volume 16, Number 2. Section 15: The Equality Guarantee s. 15(1): Every individual is equal before and under the law and has the right to the equal protection and benefit of the law without discrimination and, in particular, without discrimination based on race,…
Contents: Volume 16, Issue 3 (2001)
The NonProfit Sector in Canada: Roles and Relationships Keith Banting, ed. Published by Queen’s University School of Policy Studies and McGill-Queen’s University Press, 2000 REVIEWED BY JAMES PHILLIPS Faculty of Law, University of Toronto Despite the recent greatly increased interest in the nonprofit sector in government and the policy community, with a few notable exceptions…
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…
Introduction The law relating to charities and charitable donations is constantly evolving. As a result, practitioners and representatives of charities who deal with Canada Customs and Revenue Agency (CCRA) are regularly encountering new issues and new challenges. This article will review a number of those issues, but time and space do not permit an exhaustive…