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 69
Sivu 10
... require the extra trust that the non-distribution constraint ensures. The negative side of the ledger includes the claims that charities compete unfairly when they use their tax subsidy, that charities compete inefficiently because they ...
... require the extra trust that the non-distribution constraint ensures. The negative side of the ledger includes the claims that charities compete unfairly when they use their tax subsidy, that charities compete inefficiently because they ...
Sivu 42
... requires a wholly new system – one that is not built from the components of the existing one. If the ccra were to consider overhauling its classification system – perhaps as part of a comprehensive review of its regulatory approach ...
... requires a wholly new system – one that is not built from the components of the existing one. If the ccra were to consider overhauling its classification system – perhaps as part of a comprehensive review of its regulatory approach ...
Sivu 44
... require charities to register. It simply requires that any organization that wishes to issue official donation receipts (which a donor may then use to claim a tax credit or a tax deduction) must first register. In addition to being able ...
... require charities to register. It simply requires that any organization that wishes to issue official donation receipts (which a donor may then use to claim a tax credit or a tax deduction) must first register. In addition to being able ...
Sivu 52
... requiring some self-sacrifice by the helper. A goodly proportion of prosocial behaviour and helping does not qualify as altruistic by such definitions. The great majority of research on altruism, helping, and volunteering has been ...
... requiring some self-sacrifice by the helper. A goodly proportion of prosocial behaviour and helping does not qualify as altruistic by such definitions. The great majority of research on altruism, helping, and volunteering has been ...
Sivu 59
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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 |
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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