From the Editor
For summer reading this issue offers some hot topics for all tastes. Canada’s tax laws encourage gifts of cultural property to Canadian institutions to help
For summer reading this issue offers some hot topics for all tastes. Canada’s tax laws encourage gifts of cultural property to Canadian institutions to help
Introduction In its recent decision in Everywoman ‘s Health Centre Society v. Minister of National Revenue the Federal Court of Appeal decided that a free-standing
Interpretation Bulletin IT-244R3, Gifts by Individuals of Life Insurance Policies as Charitable Donations, dated September 6, 1991 was issued to cancel and replace IT-244R2, dated
This article has been developed from the author’s submission to the Minister of National Revenue. For additional responses, readers should review also (1991), 10 Philanthrop.,
I Introduction This paper is a descriptive overview of the recent English White Paper Charities: A Framework for the Future.1 While the current system of
Money and the control of money are our themes in this number. How to get money always perplexes the charity, and Ian McCuaig runs through
In November, 1990, the federal Minister of Revenue published a Discussion Paper in order to solicit public views on “A Better Tax Administration in Support
The Law Society of Upper Canada, which governs Ontario’s 24,000 lawyers, has established a pilot project which it hopes will lead to widespread provision of