Charity, Philanthropy and Stewardship: A Philosophical Perspective on Tax Reform
Introduction The White Paper on Tax Reform was released in the House of Commons on June 18,1987. Since the Government has not yet released the
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What Is Income? What Is Capital?
What is income? What is capital? The distinction between the two has been likened to that between the fruit of the tree and the tree
Recent Tax Developments
White Paper Proposals Affecting Charitable Giving and Charities On June 18, 1987 (16 years to the day after the last major tax reform initiative) the
From the Editor
In this issue, we continue to explore the debate concerning the impact of tax reform. Blake Bromley discusses tax reform from a philosophical perspective and
Index to The Philanthropist Volume VI
Index to The Philanthropist Volume VI Cite as (1986) or (1987), 6 Philanthrop. No., pp. PREPARED BY CLAUDIA WILLEITS, M.L.S. Subject Index A Accessibility. Private philanthropy.
A Comparative Study of the Tax Treatment of Donors to Charity in 35 Countries
Published by INTERPHIL, Interphil House, Yalding, Kent, ME18 6HU England, 1987, £525 REVIEWED BY JOHN A. MCCLELLAND Coopers & Lybrand, Chartered Accountants, Toronto INTERPHIL, the
Viewpoint: The role of the charitable foundation in a changing society
Viewpoint expresses the views of contributors, not necessarily those of The Philanthropist. Readers are invited to respond to the views expressed in this section. If
Solutions to the 20-Per-Cent Problem
All registered charities are required by the provisions of the Income Tax Act (the Act) to have exclusively charitable purposes. In order to ensure that