Some Major Issues Affecting Evaluation of the Charities Tax Incentive

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”…

Submissions to the Ontario Law Reform Commission Project on the Law of Charities

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…

The Mission Heritage Association: Catalyst for a Community

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…

Recent Tax Developments

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…

From the Editor

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…

Bookshelf

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…

Viewpoint: Affordable Housing – An Opportunity for Foundations

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…

Case Comment: Anti-Discrimination, Freedom of Property Disposition, and the Public Policy of Charitable Educational Trusts

A Comment on Re Canada Trust Company and Ontario Human Rights Commission. The author wishes to thank Lesley Midzain for valuable research assistance in the preparation of this comment and John Gregory, Patrick Macklem, Lesley Midzain, Kent Roach and Ralph Scane for helpful comments.  Introduction Colonel Reuben Wells Leonard, sometime soldier, engineer, railroad entrepreneur, mine developer,…

From the Editor

Much of this late summer issue is devoted to exploring the implications of the Ontario Court of Appeal’s decision in the Leonard Foundation case. As Professor Phillips points out, it is the only case in Canada or the Commonwealth that has amended a charitable trust on grounds of public policy. The Court held that charities…