Ontario Sales Taxes and the Not-for-Profit Organization
Introduction Now that most not-for-profit organizations have sorted out the new federal income tax rules, it may be appropriate for them to focus on sales
Legal and Regulatory
results found
Some Implications of Charitable Trusts and Charitable Corporations
The charitable corporation has some of the characteristics of a trustee not only for the purposes of The Charities Accounting Act,l but for other purposes
From the Editor
Our sponsor, the Charties Committee of the Wills Section of the Canadian Bar Association, was established in 1970. Its first discussions in May of that
The Tax Treatment of Charities
Introduction Significant changes have been made in the taxation of charities for 1977 and subsequent taxation years. Thes.e changes were designed to prevent the abuse
A Kaleidoscopic View of the Charity Amendments
In the previous article “The Tax Treatment of Charities” the basic rules relating to the taxation of charities which apply to 1977 and subsequent taxation years
Practical Implications of the Tax Legislation for Charitable Organizations -Two Comments
With any change in government regulations a thorough review of the procedures of any organization is mandatory to assess the impact of changes. The Income
From the Editor
This issue of The Philanthropist is devoted to a review of the rules under the Income Tax Act of Canada relating to charities which came
Canadian Tax Treatment of Charities and Charitable Donations
1977, published by Richard De Boo Limited, Toronto. ARTHUR B. C. DRACHE A new book by Mr. Arthur B. C. Drache covering the taxation of