Proposed Changes to the Tax Credit System
One of the more remarkable aspects of Canadian life is the way in which ideas which have been in circulation for many years in the
One of the more remarkable aspects of Canadian life is the way in which ideas which have been in circulation for many years in the
The Mortmain and Charitable Uses Act of Ontario was repealed effective June 15, 1982, by the Mortmain and Charitable Uses Repeal Act, 1982,2 Those provisions of The
Budget Update On October 27, 1982, the Honourable Marc Lalonde, Minister of Finance, in his Statement on the Economic Outlook and the Financial Position of
The articles in this issue consider specific instances of government regulation and intervention in the activities of philanthropic organizations. What is and what should be
Editor’s Note: The proposed changes in the tax treatment of charities contained in the federal Budget proposals of November 12, 1981 (Resolutions 138 and 139)
RELEASE DATED APRIL 21, 1982 FROM THE OFFICE OF THE HONOURABLE ALLAN 1. MacEACHEN The Honourable Allan J. MacEachen, Deputy Prime Minister and Minister of
There have been a number of developments in the tax field during the last year. This paper will consider these developments. 1981 Budget The most
Subsection 110 (2.1) of the Income Tax Act treats a gift made by will as though it had been made by the donor in the