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13 Charitable Contributions and the Personal Income Tax: Evaluating the Canadian Credit
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Kapitel in diesem Buch
- Front Matter i
- Contents v
- Tables and Figures vii
- Acknowledgments ix
- Contributors xi
- Introduction 3
- The Canadian Charitable Sector: An Overview 13
-
Empirical and Ethical Perspectives
- Altruism in Comparative International Perspective 51
- Altruism in Philosophical and Ethical Traditions: Two Views 87
- Rational Voluntarism and the Charitable Sector 127
- The Role of the Voluntary Sector in a Modern Welfare State 166
-
The Legal Meaning of Charity
- The Federal Court of Appeal and the Legal Meaning of Charity: Review and Critique 219
- Rethinking Public Benefit: The Definition of Charity in the Era of the Charter 251
- The Doctrine of Political Purposes in the Law of Charities: A Conceptual Analysis 288
- Religion, Charity, and the Charter of Rights 316
- Charity and the Income Tax Act: The Supreme Court Speaks 343
-
Charity and Tax: Policy and Practice
- Regulating Virtue: A Purposive Approach to the Administration of Charities 373
- Charitable Contributions and the Personal Income Tax: Evaluating the Canadian Credit 407
- The Tax Credit for Charitable Contributions: Giving Credit where None Is Due 457
-
Regulatory Challenges
- The Regulation of Social Enterprise 485
- Flirting with the Devil while Doing God’s Work: The Regulation of Charitable Fund-raising 511
- Framing an Appropriate Corporate Law 547
Kapitel in diesem Buch
- Front Matter i
- Contents v
- Tables and Figures vii
- Acknowledgments ix
- Contributors xi
- Introduction 3
- The Canadian Charitable Sector: An Overview 13
-
Empirical and Ethical Perspectives
- Altruism in Comparative International Perspective 51
- Altruism in Philosophical and Ethical Traditions: Two Views 87
- Rational Voluntarism and the Charitable Sector 127
- The Role of the Voluntary Sector in a Modern Welfare State 166
-
The Legal Meaning of Charity
- The Federal Court of Appeal and the Legal Meaning of Charity: Review and Critique 219
- Rethinking Public Benefit: The Definition of Charity in the Era of the Charter 251
- The Doctrine of Political Purposes in the Law of Charities: A Conceptual Analysis 288
- Religion, Charity, and the Charter of Rights 316
- Charity and the Income Tax Act: The Supreme Court Speaks 343
-
Charity and Tax: Policy and Practice
- Regulating Virtue: A Purposive Approach to the Administration of Charities 373
- Charitable Contributions and the Personal Income Tax: Evaluating the Canadian Credit 407
- The Tax Credit for Charitable Contributions: Giving Credit where None Is Due 457
-
Regulatory Challenges
- The Regulation of Social Enterprise 485
- Flirting with the Devil while Doing God’s Work: The Regulation of Charitable Fund-raising 511
- Framing an Appropriate Corporate Law 547