Legal and Regulatory

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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