The People Have Spoken: Is Anybody Listening?
Introduction Talking About Charities 2004: Canadians’ Views on Charities and Issues Affecting Charities was released in October 2004.1 The study, carried out by Ipsos-Reid for The
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For the Record: Letter to the Department of Finance Canada re: Draft Income Tax Amendments to Implement 2004 Budget Proposals
The following is a letter from Gavin Wyllie, Chair, National Charities and Not-for-Profit Law Section, Canadian Bar Association, to Len Farber, General Director, Tax Legislation
Donor-Advised Funds in the U.S.: Controversy and Debate
This article is an edited version of a paper that was written for the McGill-McConnell Program: Master of Management for National Voluntary Sector Leaders. “It is
Charities and Compliance with Anti-Terrorism Legislation: A Due Diligence Response
1. Introduction As discussed in the first part of this article, “Charities and Compliance with Anti-Terrorism Legislation: The Shadow of the Law,” published in volume
Selected Issues Regarding the Liability of Directors and Officers of Charitable and Nonprofit Corporations
Introduction The state of the law in Ontario2 respecting the liability of directors and officers of charitable and nonprofit corporations3 is unsettled and unsatisfactory. On
Charities and Compliance With Anti-Terrorism Legislation: The Shadow of the Law
A. Introduction This article examines Canada’s recent legislative initiatives to combat terrorism, and their impact on Canadian charities and those who advise them. It will
Comments on Certain Proposed Tax Rules Applicable to Charities: Gifts to Foreign Entities, Large Gifts and “Split Receipts”
Introduction On December 20, 2002, the Department of Finance made its annual Christmas gift to tax practitioners by transferring, without consideration, a 560-page tome containing
Quick Referrence: What Charities Should Know About Proposed Amendments to the Income Tax Act—Gifts to Foreign Entities, Large Gifts and “Split Receipts”
In December 2002, the Department of Finance proposed changes to the Income Tax Act. Some of these proposed changes will affect registered charities, as is