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Book Review: Social Enterprise Law: Trust, Public Benefit, and Capital Markets

Social Enterprise Law: Trust, Public Benefit, and Capital Markets, by Dana Brakman Reiser and Steven A. Dean.  Oxford University Press. New York, U.S.A., 2018, ISBN: 9780190249786 How do you persuade social entrepreneurs and impact investors to trust one another’s commitment to impact? That’s the question Social Enterprise Law attempts to answer. Social enterprises (here defined…

Canada’s “Symbolic” Rescue of Journalism May Be Too Little, Too Late

Canadians have become accustomed – especially with President Donald Trump presiding over his country’s fall from grace on the world stage – to hearing almost embarrassingly glowing reviews of our nation as a global bastion of democracy, tolerance, and good governance. So it is somewhat sobering to read, in none other than The Washington Post,…

Book Review: Regulating Charities: The Inside Story

Regulating Charities: The Inside Story, Myles McGregor-Lowndes and Bob Wyatt, eds, New York, Routledge, 2017, ISBN  978-1-315563-92-3   Regulating Charities: The Inside Story is a text that is not about the regulation of charities; it is about the inside story(ies) that illustrates why there is no regulation of charities. This comment is not a criticism…

Book Review: The Public-Private Nature of Charity Law

The Public-Private Nature of Charity Law, by Kathryn Chan, Oxford and Portland, Oregon, Hart Publishing, 2016, ISBN 978-1-78225-848-3   The 19th century social reformer Lord Brougham, commenting on opposition to the establishment of a regulatory apparatus for charities, said: Th[e] law [of England] regards the inheritance of the poor as a matter of public, not…

Foreign Activities by Canadian Registered Charities: Challenges and Options for Reform

The following paper is the culmination of  The Philanthropist’s series “Canadian Charities Working Internationally,” which began in March 2015.  In it, Toronto charity lawyer Andrew Valentine outlines the challenges with the current “direction and control” rules that apply to Canadian charities working abroad. He also presents proposals to reform the system, ranging from simple administrative…

The Canadian Income Tax Act and the Concepts of Charitable Purposes and Activities

Recent high profile debate over regulation of registered charities’ political activities is only part of broader sector concern about onerous Canada Revenue Agency (CRA) requirements with respect to other aspects of registered charities’ operations, such as reporting obligations, and constraints over foreign activities or on operating through intermediaries.  Additionally, what is required and reviewed under…