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Legal Developments

Cy-pres Cy-pres applications would appear to represent the only charity law cases the provincial courts deal with these days, a product presumably of the fact

Legal Developments

This issue’s report is longer than usual, because it contains a summary of the Ontario Law Reform Commission’s Report on the Law of Charities. Before

Recent Tax Developments

1997 Federal Budget Changes The Federal Government has recently provided increased support to the charitable sector through the income tax system. In 1995, donations of

Legal Developments

Charity and the Internet The Federal Court of Appeal’s jurisdiction over the Income Tax Act makes it the principal Canadian court that rules on the

Legal Developments

JAMES PHILLIPS Faculty of Law, University of Toronto B.C. Law Reform Commission The Law Reform Commission of British Columbia has released its Report on Conflicts

Recent Legal Developments

Three recent decisions of the Ontario courts should be noted by charity trustees. Mutual Fund Investments by Trustees First, in Re Haslam and Haslam [(1994),

Legal Developments

Ethical Investing In (1993), 11 Philanthrop. No. 4, I reported on Harris and Others v. The Church Commissioners, an English case dealing with “ethical investing”