Recent Tax Developments
Recently, legislation has been proposed that may affect registered charities and their donors. More specifically, on December 16, 1987 the Minister of Finance tabled a
Recently, legislation has been proposed that may affect registered charities and their donors. More specifically, on December 16, 1987 the Minister of Finance tabled a
The following is a general overview of some of the income tax considerations affecting charitable donations.1 Since it is an overview, the discussion is not
Board members of both private and public sector organizations are giving more and more thought to their responsibilities. They are asking themselves: What am I
Convention opened for signature in Strasbourg on April 24, 1986. (European Treaty Service (ETS) No. 124) Introduction The beneficial role played by voluntary and non-profit bodies
1. Introduction Alberta Bill 54 of 1987, the Volunteer Incorporations Act. will regulate the incorporation and operation of Alberta non-profit corporatiOns. It was introduced in
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
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
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