Recent Tax Developments
Income Tax Changes On November 8, 1984, the Honourable Michael Wilson, Minister of Finance, presented his “Economic and Fiscal Statement” to the House of
Income Tax Changes On November 8, 1984, the Honourable Michael Wilson, Minister of Finance, presented his “Economic and Fiscal Statement” to the House of
Although the Income Tax Act makes concessions to registered charities there is a surprising lack of specific sales- and property-tax exemptions for charities. This paper
1. What is a realistic length of time that should be allowed to obtain the registration of a charity after the initial filing? The time
Two recent cases concerning charities are Rumack v. MNR. 84 DTC I339 and Trustees of British Museum v. H M. Attorney General I984 I W. L.R.
The transition from semi-annual to quarterly publication permits The Philanthropist to take a closer look at topics which we believe will be of interest and
Introduction Charity in Canada is an uncharted resource. Each of us is conscious of its existence. None of us can describe its dimensions. It continually
Budget Proposals The uncertainty concerning the proposed tax rules that will govern registered charities that arose on November 12, 1981 and was prolonged by the
In the following pages we reproduce a press release from the Department of Finance announcing the intention of the Minister of Finance to introduce new