Advancing Religion as a Head of Charity: What Are the Boundaries?

Without the values and principles which underlie not only the Charter but also our democratic institutions and policy, there can be no recourse to rights or freedoms. The Honourable Justice Frank Iacobucci1 Introduction All world religions follow some equivalent to the “Golden Rule” for Christians: “Love your neighbour as yourself.”2 This principle also forms the…

New Disbursement Quota Rules Under Bill C-33

Introduction The disbursement quota is a prescribed amount that registered charities must disburse each year in order to maintain their charitable registration. The purpose of the disbursement quota is “to ensure that most of a charity’s funds are used to further its charitable purposes and activities; to discourage charities from accumulating excessive funds; and to…

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Rethinking Philanthropic Effectiveness: Lessons from an International Network of Foundation Experts Edited by Dirk Eilinghoff. Published by Verlag Bertelsmann Stiftung, 2005, 180 pp. Paper: US $30.00 Creative Philanthropy By Helmut Anhaier and Diana Leat. Published by Routledge, 2006, 232 pp. Paper: CDN $53.95 REVIEWED BY HILARY PEARSON President, Philanthropic Foundations Canada In North America, and…

State and Community Sector Relations: Crisis and Challenges in Quebec

Introduction On April 14, 2003, the Quebec Liberal Party came to power and set out to reengineer and modernize the Quebec state. Under the guise of decentralization and democratization, it launched a series of reforms that transformed the relationship between citizens and the state (Saint-Martin, 2004; Boismenu, Dufour, & Saint-Martin, 2005; Rouillard et al., 2004…

Gifts, Partial Gifts, Split Receipting, and Valuations

Introduction: The Meaning of “Gift” Common Law The meaning of “gift” has important implications under the Income Tax Act (Canada),1 and the term appears in several sections in the Act. In particular, it appears in sections 110.1 and 118.1, which grant a deduction or a credit for the fair market value of a gift made…

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Telling Tales: Living the Effects of Public Policy By Sheila Neysmith, Kate Bezanson, and Anne O’Connell Published by Fernwood Publishing, 2005, 232 pp. CAD $24.95 REVIEWED BY LEA CARAGATA Associate Professor, Faculty of Social Work, Wilfrid Laurier University Sheila Neysmith, Kate Bezanson, and Anne O’Connell have accomplished two rather remarkable goals in their book Telling…

Liability of Religious Charities: A New Frontier: Accountability of Religious Persons and Institutions in Tort

This article is an abridged version of the paper “Liability of Religious Charities: A New Frontier: Accountability of Religious Persons and Institutions in Tort and Equity,” which was presented at Third National Symposium on Charity Law Canadian Bar Association/ Ontario Bar Association, May 6, 2005, Toronto, Ontario. It is presented here with the permission of…