Recent Tax Developments
Proposed Tax Reform Affects Individual Donors On June 18, 1987 the Hon. Michael Wilson, Minister of Finance, tabled his long-awaited Tax Reform Package in the
exemption
results found
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
Recent Tax Developments
Developments in this area since the last edition of The Philanthropist include such items as: the release of a revised form T3010, changes in sales tax
Sales and Property Tax Exemptions for Charities
Although the Income Tax Act makes concessions to registered charities there is a surprising lack of specific sales- and property-tax exemptions for charities. This paper
From the Editor
The transition from semi-annual to quarterly publication permits The Philanthropist to take a closer look at topics which we believe will be of interest and
From the Editor
The articles in this issue consider specific instances of government regulation and intervention in the activities of philanthropic organizations. What is and what should be
Ontario Sales Taxes and the Not-for-Profit Organization
Introduction Now that most not-for-profit organizations have sorted out the new federal income tax rules, it may be appropriate for them to focus on sales
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