Recent Tax and Legal Developments
Two Recent Cases and a Law Reform Initiative Readers of this journal will be interested in two recent cases, one Canadian and one English, and
Legal and Regulatory
results found
Recent Tax Developments
Recap of Two Cases of Interest In Every Woman’s Health Centre Society (1988) v. Her Majesty the Queen, the issue centred on whether this organization,
Case Comment: Profitable Donations-What Price Culture?
The author wishes to acknowledge with gratitude the assistance of David E. Spiro and David A. Walden. In 1977, the federal government created an administrative
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
Case Comment: Everywoman’s Health Centre Society v. Minister of National Revenue
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
Recent Tax Developments
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
A Response to “A Better Tax Administration in Support of Charities”
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.,
The Charities White Paper and the Regulation of Charities in England and Wales
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