From the Editor
The publication of a spring issue of this little magazine reflects the continuing growth of public interest in Canadian philanthropy. We include the further papers
Legal and Regulatory
results found
The Taxation Of Charitable Institutions
The fiscal policy of the Canadian government has, since the inception of modern tax, encouraged charitable endeavours by providing for a deduction to persons who
“Public” Charitable Trusts Which Fail: An Appeal For Judicial Consistency
The ownership of funds raised by public appeal for charitable purposes which fail trouble Canadian courts only occasionally. This may reflect the scarcity of
Cases and Comments: Re Metcalfe
It is not uncommon for an educational institution to be offered gifts subject to conditions, which, if not technically in conflict with the objects of
Private Money and Public Service
By: Merriman Cuninggim The Role of Foundations in American Giving McGraw-Hill Book Company 1221 Avenue of the Americas New York N.Y. 10020 Some view the
Statutory Machinery For Supervising Charities
This paper purports to provide no more than an outline of the various statutory methods used for assisting, supervising and controlling the administration of charitable
Report To The Special Committee On Charitable Organizations Of The Wills And Trusts Section Of The Canadian Bar Association
TABLE OF CONTENTS METHODOLOGY ANALYSIS OF REPLIES PROBLEM AREA REQUIRING FURTHER RESEARCH GENERAL CONCLUSIONS AND RECOMMENDATIONS METHODOLOGY When we embarked on this pilot study we
Cases and Comments: Harsham Estate v. M.N.R.
A close analysis of the reasons for judgment in the appeal of the Executors of the estate of H. H. Harshman from an estate tax