Recent Tax Developments
Recently, legislation has been proposed that may affect registered charities and their donors. More specifically, on December 16, 1987 the Minister of Finance tabled a
Recently, legislation has been proposed that may affect registered charities and their donors. More specifically, on December 16, 1987 the Minister of Finance tabled a
The degree of judicial and administrative supervision that can or should be exercised over charities in Ontario has been a recurring theme in this journal.1
In Canada, the registration of charities is the responsibility of Revenue Canada, Taxation Division, whereas in the United Kingdom, or more specifically England and Wales,
White Paper Proposals Affecting Charitable Giving and Charities On June 18, 1987 (16 years to the day after the last major tax reform initiative) the
Index to The Philanthropist Volume VI Cite as (1986) or (1987), 6 Philanthrop. No., pp. PREPARED BY CLAUDIA WILLEITS, M.L.S. Subject Index A Accessibility. Private philanthropy.
Published by INTERPHIL, Interphil House, Yalding, Kent, ME18 6HU England, 1987, £525 REVIEWED BY JOHN A. MCCLELLAND Coopers & Lybrand, Chartered Accountants, Toronto INTERPHIL, the
Viewpoint expresses the views of contributors, not necessarily those of The Philanthropist. Readers are invited to respond to the views expressed in this section. If
All registered charities are required by the provisions of the Income Tax Act (the Act) to have exclusively charitable purposes. In order to ensure that