A Kaleidoscopic View of the Charity Amendments
In the previous article “The Tax Treatment of Charities” the basic rules relating to the taxation of charities which apply to 1977 and subsequent taxation years
Volume 2
results found
Practical Implications of the Tax Legislation for Charitable Organizations -Two Comments
With any change in government regulations a thorough review of the procedures of any organization is mandatory to assess the impact of changes. The Income
From the Editor
This issue of The Philanthropist is devoted to a review of the rules under the Income Tax Act of Canada relating to charities which came
Canadian Tax Treatment of Charities and Charitable Donations
1977, published by Richard De Boo Limited, Toronto. ARTHUR B. C. DRACHE A new book by Mr. Arthur B. C. Drache covering the taxation of
Accounting Principles
Those concerned with accounting practices for Not-for-Profit-Organizations have had very little guidance in the past on accounting principles to be followed. The Canadian Institute of
Community Foundations – An Idea Whose Time Has Come
In 1914, a lawyer banker by the name of Frederick Harris Goff was responsible for creating a new kind of trust, the Cleveland Foundation. He
The Charpol Family Quiz (A game of skill and luck played on the boundaries of charity and politics)
Introduction Two truths are held to be self-evident: (1) that no purpose is charitable if it comprises the attainment of political objects; (2) that few
The Need for Private Funding of Ontario’s Hospitals
With increasing government participation in hospital and health-care financing in Canada, many people have come to believe that public hospitals are owned and operated by