Putting Your Case To The Family Foundation

A Brief History The Jackman Foundation was created in 1964 by my late father, Henry Jackman. At that time, the foundation was considered a nest egg for the future and, while it had a small board of trustees, its grants were largely determined by the founder. It was much smaller than it is today. Grants…

Recent Tax Developments

Amendments to the Income Tax and Tax Court of Canada Acts A further amendment to fine-tune the rules in the Income Tax Act relating to charities is proposed by the Notice of Ways and Means Motion to amend the Income Tax Act and to make a related amendment of the Tax Court of Canada Act…

From the Editor

What are our priorities as a society? Shall we eliminate universality in the provi­sion of social services because we “can’t afford it” while at the same time permitting tax breaks for capital gains and investments in yachts and recrea­tional vehicles? As we noted in our last issue, changing tax policy through a change in govern­ment…

Bookshelf

An Essential Grace, by Samuel A. Martin, Published by McClelland & Stewart, Toronto, 1985, 322 pages, $29.95 REVIEWED BY EDWARD J. WAlTZER Member, The Ontario Bar The re-examination of the role of governments that will probably occupy much of the public policy debate over the next few years should bring into sharper focus the contribution of another…

Viewpoint: The Debate on Universality: A Missed Opportunity

Viewpoint expresses the particular view of contributors and does not necessarily reflect the views of The Philanthropist. Readers are invited to respond to articles in this section. If appropriate their views will be published. This article was developed from a presentation made by Mr. Castonguay to La Chambre de Commerce et d’Industrie du Quebec Metropolitain…

Recent Tax Developments

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 been evolving since November 12, 1981 when the famous MacEachen Budget was tabled in the House of Commons, was finally enacted on December 20, 1984. Most of the changes were…

From the Editor

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 uneasiness with the relationship between the income tax authorities and philanthropic organizations, stemming from the fundamental issues of whether Revenue Canada officials are appropriate regulators of charitable acitivities, the nature…

Bookshelf

Developing Effective Arts Boards 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 Bar and Former Chairman, Theatre Ballet of Canada Even given some real artistic talent and a measure of public acceptability, an artistic organization must often depend for…

Viewpoint: Patriotism In Peacetime

Viewpoint expresses the particular view of contributors and does not necessarily reflect the views of The Philanthropist Readers are invited to respond to articles in this section. If appropriate, their views will be published. This article was developed from a presentation to the Empire Club in Toronto on November 1, 1984. This year is the…