Between State and Market: Essay on Charities Law and Policy in CanadaMcGill-Queen's Press - MQUP, 8.5.2001 - 712 sivua The first section of the book contains an overview of the charitable sector in Canada, a sociological review of altruism in different societies, a discussion of altruism in various philosophical and religious traditions, an economic analysis of "rational voluntarism," and an assessment of the relationship between the charitable sector and the welfare state. The second section contains five papers on the legal definition of charity, both general (the jurisprudence of the Federal Court of Appeal and a proposal for rethinking the concept of "public benefit"), and particular (the political purposes doctrine, religion as charity, and a commentary on the recent major Supreme Court decision on the meaning of charity). The third section deals with the tax status of charities: two papers evaluate the current tax credit system and one deals with the administration of charities by the Canada Customs and Revenue Agency. The final section contains essays on charities and commercial enterprise, on the regulation of fund-raising, and on needed reforms in non-profit corporation law. At a time when the federal government is about to embark on a wide range of policy initiatives to assist and regulate the non-profit sector, these essays are necessary reading for anyone concerned with the future of the charitable sector in Canada. Contributors include Neil Brooks (Osgoode Hall Law School), Cara Cameron (McGill), Bruce Chapman, Kevin Davis (Toronto), Abraham Drassinower (Toronto), David Duff (Toronto), Richard Janda (McGill), Will Kymlicka (Queen's), Andrée Lajoie (Montreal), Mayo Moran (Toronto), Charles-Maxime Panaccio (office of Mr Justice Charles Gonthier), Jim Phillips, Jane Allyn Piliavin (Wisconsin-Madison), David Sharpe (Attorney-General's Office, New York State), Lorne Sossin (Osgoode Hall Law School), David Stevens, and Jen-Chieh Ting (Academia Sinica). |
Kirjan sisältä
Tulokset 1 - 5 kokonaismäärästä 85
Sivu
... increase understanding of the role that non-profit organizations play in civil society and to inform relevant public policy. The conference at which these papers were first presented was an integral part of our project, and we would ...
... increase understanding of the role that non-profit organizations play in civil society and to inform relevant public policy. The conference at which these papers were first presented was an integral part of our project, and we would ...
Sivu 4
... increase the comparability of the data across different classification schemes and how it might better monitor the data that it collects. From the outset the focus of this research project was to be the legal aspects of charities ...
... increase the comparability of the data across different classification schemes and how it might better monitor the data that it collects. From the outset the focus of this research project was to be the legal aspects of charities ...
Sivu 15
... increases took place in charitable trusts and corporations. Welfare charitable corporations, for example, grew by ... increased from only 26 in 1991 to 64 in 1999 – a growth rate of 150 per cent. Table 2.1 Canadian registered charities ...
... increases took place in charitable trusts and corporations. Welfare charitable corporations, for example, grew by ... increased from only 26 in 1991 to 64 in 1999 – a growth rate of 150 per cent. Table 2.1 Canadian registered charities ...
Sivu 28
... claimed a total of $4.3 billion. While the number of tax-filers claiming donations dropped 3.1 per cent from 1996 to 1997, the total amount claimed increased by 7.7 per cent, with the average 28 Between State and Market.
... claimed a total of $4.3 billion. While the number of tax-filers claiming donations dropped 3.1 per cent from 1996 to 1997, the total amount claimed increased by 7.7 per cent, with the average 28 Between State and Market.
Sivu 29
... increased by 7.7 per cent, with the average personal donation increasing from $728 to $808.21 Table 2.9 shows ... increase. Tax-Filer Donations, by Province, 1995 Taxation Year Table 2.10 shows provincial variations in the basic ...
... increased by 7.7 per cent, with the average personal donation increasing from $728 to $808.21 Table 2.9 shows ... increase. Tax-Filer Donations, by Province, 1995 Taxation Year Table 2.10 shows provincial variations in the basic ...
Sisältö
13 | |
21 | |
51 | |
Rational Voluntarism and the Charitable Sector | 127 |
The Role of the Voluntary Sector in a Modern Welfare | 166 |
The Federal Court of Appeal and the Legal Meaning | 219 |
The Definition of Charity | 251 |
Religion Charity and the Charter of Rights | 316 |
A Purposive Approach | 373 |
Giving | 457 |
The Regulation of Social Enterprise | 485 |
interested | 530 |
figures | 545 |
Framing an Appropriate Corporate Law | 547 |
1 | 574 |
The Supreme Court | 343 |
Muita painoksia - Näytä kaikki
Yleiset termit ja lausekkeet
action activities amount appear apply approach argued argument Association benefit Canada Canadian capital ccra cent charitable purposes charity Charter claim concern considered constitutional contributions Court cultural decision deduction definition determine discussion distinction doctrine donations donors economic effect equal example fact Federal foundations funds gifts given giving groups homo human important Income Tax increase individuals institutions interests involves issue Justice kind least less limited majority matter meaning moral non-profit noted objects organizations particular political position practice preference Press principle problem public benefit question reason recent registered religion religious Report require response result role rules seems sense simply social society status suggests Tax Act taxpayers theory tion trust University voluntary sector volunteer welfare