Comparison of the Tax Treatment of Charitable Remainder Trusts in Canada and the United States
I. What is a Charitable Remainder Trust? Charitable remainder trusts are not new but although they have been used in the United States for a
Analysis
results found
Reconnecting Communities: Two Scenarios for the 21st Century*
This article was developed from a presentation to the National Conference for the Community Foundations of Canada, May 24, 1996. Two Scenarios for the 21st Century
Work in the Nonprofit Sector: The Knowledge Gap
Introduction The profile, role, and expectations of the nonprofit sector have reached new heights in recent years, yet we know very little about the impact
Coming of Age—The Dating Game
This article was developed from a presentation to the Second Annual Symposium of the Canadian Centre for Philanthropy, held in Toronto, May 9, 1996. The
The Effects of Health Care Restructuring on Hospital Foundations in Ontario
Introduction Since the advent of universal medical care, Canadians have taken their right to medical care for granted and have assumed that there will always
The Ontario Law Reform Commission and the Legal Meaning Of Charity
Introduction As noted elsewhere in this issue (see “Legal Developments”, at p. 41) the Ontario Law Reform Commission’s Report on the Law of Charities has
By way of introduction … (1997 reprint)
[The following editorial from Volume 1, Number 1, of The Philanthropist was written by Bertha Wilson, at that time with Osler, Hoskin & Harcourt, Toronto, an
The English Charity Commission Concept in the Canadian Context
This article was developed from a memorandum for a client of Drache, Burke-Robertson & Buchmayer who has given permission for its wider distribution. [In 1995 Arthur