From the Editor
If a single word had to be used to describe the current mood of charities in Canada, it would be “uncertainty”. There has been longstanding
Legal and Regulatory
results found
Recent Tax Developments
New Provisions of the Income Tax Act The second set of major changes to the Income Tax Act as it affects registered charities, which have
The Impact of Taxation on Charitable Giving: Some Very Personal ViewS
This paper was delivered by Mr. Goodman to the Wills and Trusts Section of The Canadian Bar Association in Vancouver, on May 29, 1984. 1.
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
Sales and Property Tax Exemptions for Charities
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
Revenue Canada Offers Guidance to Charities
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
Recent Tax Developments
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.
From the Editor
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