Charity and the Canadian Income Tax: An Erratic History
I feel strongly that when the history of these great days comes to be written that one of the brightest statements that we shall be
I feel strongly that when the history of these great days comes to be written that one of the brightest statements that we shall be
I. Introduction Since 1976, there have been many proposed changes to the rules affecting foundation “payments”. The Department of Finance’s “initiatives” have included: 1) 1976
(in the Surrogate Court of the Judicial District of York before Judge Sidney Dymond, and in the Divisional Court of the Supreme Court of
New Provisions of the Income Tax Act The second set of major changes to the Income Tax Act as it affects registered charities, which have
If a single word had to be used to describe the current mood of charities in Canada, it would be “uncertainty”. There has been longstanding
By Sarah Iley Published by The Council for Business and the Arts in Canada, Toronto, 1984,pp. 32,$3 REVIEWED BY JOHN D. GREGORY Member, The Ontario
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