This article was developed from a presentation to the Canadian Bar Association Ontario on October 16, 1990. In 1967 when the requirement to register for income tax purposes first came into effect, the Department was dealing with a much smaller and less complex charitable sector. Most applicants were “mainstream” charities-churches, schools, hospitals, relief organizations-and “charity”…
Contents: Volume 9 (1990)
THE PUBLIC TRUSTEE OF ONTARIO Presented for public comment in conjunction with the Public Trustee’s address “Administrative Considerations in Charities Law. A Viewpoint of the Public Trustee” at the Canadian Bar Association-Ontario’s Continuing Legal Education program Charities and the Tax Man and More held October 16, 1990 in Toronto. The submissions were written by Eric…
This article was developed from a speech by Dr. Moyer. Why do we need trained volunteer administrators? The most fundamental reason is that our employee-driven institutions have only half-delivered their potential. The High-Water Mark of the Second Wave As the American futurist, author Alvin Toffler has put it, we have reached the high-water mark of…
The recession of the early 1980s brought dynamic changes to British Columbia’s industrial and trade profile. The traditional sustaining industries in the Fraser Valley city of Mission (shake and shingle manufacturing, logging and lumber production) were in sharp decline, and many shops were closing their doors. Doom and gloom pervaded this quite river town and…
On November 20th at the Eleventh Annual Canadian Conference for Charities and Not-For-Profit Organizations sponsored by The Canadian Centre for Philanthropy, the Minister of Revenue, the Honourable Otto Jelinek announced details of proposed changes in the administration of the income tax rules as they relate to registered charities. The Discussion Paper entitled A Better Tax…
Volume IX fmishes in this issue with a number of reflections on the evolution of charities, from the point of view of their operation and their regulation. Carl Juneau of Revenue Canada describes the changes he has seen in the types of charities that Revenue Canada has been dealing with over the years, and raises…
The Major Corporate Gift: A Fundraiser’s Guide Edited by Julia Gorman Published by The Canadian Centre for Philanthropy, Toronto, Ontario, 1989, pp. 44, Associates $6.95, Others $9.95. This manual (a collection of four papers presented at a one-day seminar sponsored by The Canadian Centre for Philanthropy in February, 1988) provides much useful information on techniques…
Readers are invited to respond to articles in this section. If appropriate, their views will be published. We know that since Canada has one of the most advanced development industries in the world, we have the capability to solve the affordable housing crisis for people on social assistance and/or low wages. We are also aware…
The real trouble with this world of ours is not that it is an unreasonable world. nor even that it is a reasonable one. The commonest kind of trouble is nearly reasonable, but not quite. Life is not an illogicality; yet it is a trap for logicians. It looks just a little more mathematical and…
Rumack v. M.N.R., 90 DTC 6271 FCTD Charities that have used “Cash for Life” lotteries as a method of fund raising will be pleased with the recent decision of the Federal Court in Rumack. In that case, Miriam Rumack won $1000 a month for life, guaranteed for 20 years, in a Cash for Life lottery…