Solutions to the 20-Per-Cent Problem
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
Legal and Regulatory
results found
Recent Tax Developments
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
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.
From the Editor
Tax reform is here and this issue addresses some of the effects that it will have on the charitable sector. Our regular feature “Recent Tax
A Truly Canadian Definition of Charity and a Lesson in Drafting Charitable Purposes
Native Communications Society of B.C. v. MNR.*(For a brief summary of the judgment in this case see also, “Recent Tax Developments”, The Philanthropist, Vol. VI,
The Non-Profit Sector and the Multi-Stage Sales Tax
This article provides a general overview of how the federal Government’s sales tax reform proposals will affect the non-profit sector and suggests some representations which
Recent Tax Developments
Proposed Tax Reform Affects Individual Donors On June 18, 1987 the Hon. Michael Wilson, Minister of Finance, tabled his long-awaited Tax Reform Package in the
Viewpoint: The Non-Share Capital Corporation: Looking Beyond Incorporation and Organization
Viewpoint expresses the particular view of contributors but does not necessarily reflect the views ofThe Philanthropist. Readers are invited to respond to articles in this