From the Editor
Volume 15 opens with a long essay on the place of art in the law of charity. The author, Kevin James, won the 1998 Philanthropist
Legal and Regulatory
results found
Case Comments: Human Life International v. Minister of National Revenue
Human Life International of Canada v. Minister of National Revenue1 [hereafter HLICJ is the most recent judgment from the Federal Court of Appeal [the Court]
Comparison of the Tax Treatment of Charitable Remainder Trusts in Canada and the United States
I. What is a Charitable Remainder Trust? Charitable remainder trusts are not new but although they have been used in the United States for a
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
The Ontario Law Reform Commission and the Legal Meaning Of Charity
Introduction As noted elsewhere in this issue (see “Legal Developments”, at p. 41) the Ontario Law Reform Commission’s Report on the Law of Charities has
Index to The Philanthropist, Volume 13
Index to The Philanthropist, Volume 13 PREPARED BY CLAUDIA WILLETS, M.L.S. Subject Index A ACCOUNTING FOR NONPROFIT ORGANIZATIONS -Guidelines 1996(Vol.13,No.3), pp. 38-44 ACCOUNTING FOR NONPROFIT
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