The Resource Canada - recent developments affecting charitable giving in Canada

Canada - recent developments affecting charitable giving in Canada

Label
Canada - recent developments affecting charitable giving in Canada
Title
Canada - recent developments affecting charitable giving in Canada
Creator
Subject
Language
eng
Summary
In this article, the authors discuss recent legal developments in Canada that change the tax treatment of certain forms of charitable donations to Canadian private foundations. These include new anti-avoidance rules that limit the tax benefits previously available from certain gifting vehicles, including flow-through share donations, gifts of options, and gifts of certain securities. They also include restrictions on the governance of charities that may limit who can serve as a director or officer of a charity. The authors discuss these changes and their implications for charities in Canada
Citation source
In: Trusts & trustees. - Oxford. - Vol. 18 (2012),
http://library.link/vocab/creatorName
  • Hayhoe, R.B
  • Valentine, A
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • private foundation
  • anti-avoidance
  • charities
Label
Canada - recent developments affecting charitable giving in Canada
Instantiates
Publication
Label
Canada - recent developments affecting charitable giving in Canada
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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