Charity, Philanthropy and Stewardship: A Philosophical Perspective on Tax Reform
Introduction The White Paper on Tax Reform was released in the House of Commons on June 18,1987. Since the Government has not yet released the
Analysis
results found
What Is Income? What Is Capital?
What is income? What is capital? The distinction between the two has been likened to that between the fruit of the tree and the tree
Solutions to the 20-Per-Cent Problem
All registered charities are required by the provisions of the Income Tax Act (the Act) to have exclusively charitable purposes. In order to ensure that
A Truly Canadian Definition of Charity and a Lesson in Drafting Charitable Purposes
Native Communications Society of B.C. v. MNR.*(For a brief summary of the judgment in this case see also, “Recent Tax Developments”, The Philanthropist, Vol. VI,
Training and Development: A Priority Investment
Although this paper, based on a speech to a conference of the Canadian Industrial Relations Association on June 6, 1987, decribes the benefits of training
Determining Grantmaking Policies and Priorities: A Continuing Process
Introduction In 1975 when I was appointed executive director of The Saint Paul Foundation, I found myself, at 35, privileged to direct a community foundation
Current Accounting Deliberations: Issues and Concerns For Non-Profit Organizations
In July the Accounting Standards Committee of the Canadian Institute of Chartered Accountants issued an Exposure Draft entitled Amendments to the Handbook to Incorporate Non-profit
The Non-Profit Sector and the Multi-Stage Sales Tax
This article provides a general overview of how the federal Government’s sales tax reform proposals will affect the non-profit sector and suggests some representations which