Recent Tax Developments
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
Legal and Regulatory
results found
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)
Representations to Finance Canada Regarding Changes in the Income Tax Act Relating to Charitable Gifts
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
Recent Tax Developments
This column will be a regular feature of The Philanthropist and, as the title suggests, its principal purpose is to outline briefly developments that have occurred
From the Editor
The focus of the last issue of The Philanthropist was on the question of politics and charity. We understand that the appeal to the Federal Court
Give and Take
There has been a considerable lobby in recent months by the Committee of National Voluntary Organizations to amend the provisions of the Income Tax Act
From the Editor…
This issue is the first since the affiliation of The Philanthropist with the Canadian Centre for Philanthropy. The editorial committee of The Philanthropist welcomes the establishment of
Canadian Tax Treatment of Charities and Charitable Donations, 2nd Edition
by ARTHUR B. C. DRACHE, 1980, Published by Richard DeBoo Limited, Toronto The second edition of Canadian Tax Treatment of Charities and Charitable Donations has recently