Introduction On December 20, 2002, the Department of Finance made its annual Christmas gift to tax practitioners by transferring, without consideration, a 560-page tome containing
In December 2002, the Department of Finance proposed changes to the Income Tax Act. Some of these proposed changes will affect registered charities, as is
The following is a letter from Terrance S. Carter, chair of the National Charities and Not-for-Profit Law Section of the Canadian Bar Association, to then-Minister
By Robert D. Putnam and Lewis M. Feldstein with Don Cohen Published by Simon & Schuster, 2003, 318 pp. US $41.95. REVIEWED BY YVES SAVOIE