The Taxation Of Charitable Institutions
The fiscal policy of the Canadian government has, since the inception of modern tax, encouraged charitable endeavours by providing for a deduction to persons who
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“Public” Charitable Trusts Which Fail: An Appeal For Judicial Consistency
The ownership of funds raised by public appeal for charitable purposes which fail trouble Canadian courts only occasionally. This may reflect the scarcity of
Cases and Comments: Re Metcalfe
It is not uncommon for an educational institution to be offered gifts subject to conditions, which, if not technically in conflict with the objects of
Flashback: The eight degrees of charity
Rabbi Moses Ben Maimonides, a Spanish philosopher of the twelfth century The First and lowest degree is to give, but with reluctance or regret. This
A good foundation
An address delivered to the Wills and Trusts Section of the Canadian Bar Association at its annual meeting in Banff, August 1971 The invitation to
The Protection Of Charities In Ontario
The aim of this article is to consider where responsibility lies for the supervision of charity in the Province of Ontario, the nature of the
Statutory Machinery For Supervising Charities
This paper purports to provide no more than an outline of the various statutory methods used for assisting, supervising and controlling the administration of charitable
Report To The Special Committee On Charitable Organizations Of The Wills And Trusts Section Of The Canadian Bar Association
TABLE OF CONTENTS METHODOLOGY ANALYSIS OF REPLIES PROBLEM AREA REQUIRING FURTHER RESEARCH GENERAL CONCLUSIONS AND RECOMMENDATIONS METHODOLOGY When we embarked on this pilot study we