From the Editor
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
Legal and Regulatory
results found
Recent Tax Developments
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
From the Editor
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
Public Policy and the Tax Treatment of Philanthropy
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
Redefining “Charities” in the Income Tax Act
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
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
Repeal of the Mortmain and Charitable Uses Act and Amendment of the Charities Accounting Act In Ontario
The Mortmain and Charitable Uses Act of Ontario was repealed effective June 15, 1982, by the Mortmain and Charitable Uses Repeal Act, 1982,2 Those provisions of The
Submissions of The Association of Canadian Foundations to the Minister of Finance on the Budget Proposals of November 12, 1981
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)