From the Editor
In “Standing on Guard for Thee: The Role of the Office of the Public Guardian and Trustee”, Kenneth R. Goodman of the Office of the
Legal and Regulatory
results found
Current Issues in Charitable Tax Planning
This article was developed from a presentation to the first charities law symposium of the Charities and Not for Profit Law Subsection of the Canadian
To Be Or Not To Be…Incorporated: Incorporation and Subsequent Activities of Charities
I. Introduction This article will not review the question of whether or not to incorporate a nonprofit organization but will review the process of federal
Guidance for United States Tax-Exempt Organizations Commencing Charitable Operations in Canada
This article has been developed from a paper prepared for The Journal of Taxation of Exempt Organizations, New York. Introduction It is not unusual for a
New Developments and Challenges With Canada Customs and Revenue Agency
Introduction The law relating to charities and charitable donations is constantly evolving. As a result, practitioners and representatives of charities who deal with Canada Customs
The Advancement of Religion in the Age of Fundamental Human Rights, Part II
Part I of this paper, which won The Philanthropist’s 2000 Award, appeared in Volume 16, Number 2. Section 15: The Equality Guarantee s. 15(1): Every individual
Viewpoint: Some Issues Relating to the Treatment of Private Foundations Under the Income Tax Act
Viewpoint provides a forum for informed discussion of issues of interest to the voluntary sector. The opinions expressed are those of the authors. 1. The
Legal Developments
Specified Gifts of Capital from One Charity to Another Recent conversations we have had with representatives of CCRA will be of interest to lawyers who