Considerations in Corporate Giving
This article is an edited version of a paper presented at the National Symposium on Charity Law, May 10, 2007, Toronto. This article addresses certain tax
fair market value
results found
Gifts, Partial Gifts, Split Receipting, and Valuations
Introduction: The Meaning of “Gift” Common Law The meaning of “gift” has important implications under the Income Tax Act (Canada),1 and the term appears in
Case Comment: Profitable Donations-What Price Culture?
The author wishes to acknowledge with gratitude the assistance of David E. Spiro and David A. Walden. In 1977, the federal government created an administrative