Recent Tax Developments
Discussion Paper Proposals In response to criticism by registered charities of its Discussion Paper of May 17, 19831 proposals, the federal Department of Finance asked
Discussion Paper Proposals In response to criticism by registered charities of its Discussion Paper of May 17, 19831 proposals, the federal Department of Finance asked
Canadians have become less generous. This disturbing conclusion emerges unmistakably from this issue’s study by Hans Deeg, How and What Canadians Contribute to Charity and
C. ARTHUR BOND, Secretary, The Association of Canadian Foundations On May 17th, 1983, the Department of Finance of the Government of Canada issued a discussion
Budget Update The budget proposals of November 12, 1981, as subsequently modified and incorporated in Bill C-139, were enacted on March 30, 1983. Pursuant to
[1981], 3 All E.R. 493 (Ch.D.) Lawyers familiar with the law of charity generally fall into one of two groups. One group is in agreement
The editor, Lynn Bevan of the Ontario Bar, is absent on an extended trip through Australia and southeast Asia. Before her departure she reviewed and
Introduction The question of whether a tax credit is a better device than a tax deduction for encouraging charitable contributions has given rise to a
In Canada today, some hold the view that charitable organizations can serve their charitable goals best when they “serve” their constituents and “advocate” improvements in