Product Details
978-0-7798-1950-8
Supplemented book
Supplements invoiced separately
10 volume looseleaf, filed to date, with 2 months free service
3-Ring Binder
2008-11-10
Carswell

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Charities Taxation, Policy and Practice - Four product-set
By: Arthur B.C. Drache, C.M., Q.C., Robert Hayhoe, B.A., LL.B., LL.M., TEP, David P. Stevens, B.A., LL.B
Availability: Temporarily out of stock
$860.00
Description
Comprehensive charities library – A one-stop reference source for all charity practice needs. Charities and not-for-profits are governed by a complex set of tax rules, federal and provincial statutes, the law of trusts, CRA policy pronouncements, and a vast amount of case law. The library includes everything needed by practitioners in the charity area in one source. Practitioners can select specific books from the library, or choose the complete library, discounted over the cost of the individual books, to be confident that everything needed is immediately available. The library’s looseleaf format allows regular updating, and includes the following books: Taxation The Taxation book of the Charities Taxation, Policy and Practice library is a comprehensive reference work on the income taxation of the voluntary sector in Canada. It covers every aspect of the tax regime applicable to charities and brings together all the material that a tax practitioner or charities administrator needs. Its coverage is both broad and comprehensive – including the history of the tax treatment of charitable donations and the tax treatment of charitable organizations, the complex tax regulation of charities, the tax regulation of non-profit organizations and quasi-charities, and finally, the tax treatment of donations. Government Publications The Government Publications book of the Charities Taxation, Policy and Practice library is a two-volume comprehensive collection of all policy documents released by the Canada Revenue Agency concerning charities and charitable donations. Everything that those involved in charities or advising charities clients will need to determine the CRA’s position in a particular area has been reproduced in this unique one-stop invaluable resource. Caselaw Collection The Caselaw Collection book of the Charities Taxation, Policy and Practice library is a three-volume comprehensive collection of all caselaw concerning charities and charitable donations including some caselaw from foreign jurisdictions regularly cited by the Canadian courts. All Canadian cases dealing with charities, non-profits and charitable donations decided under the Income Tax Act have been included as well as provincial cases selected for their general application across Canada. Federal and Provincial Legislation The Federal and Provincial Legislation book of the Charities Taxation, Policy and Practice library is a comprehensive collection of all federal and provincial statutes and regulations that govern charitable organizations in Canada. Because charities are governed not by a single statute but by a variety of both federal and provincial statutes, it is necessary for those advising charities to have access to all the statutory instruments that apply. The Federal and Provincial Legislation book of the library serves as a one-stop source for researching all statutes governing charitable organizations.
About the Author
Arthur Drache, C.M., Q.C., practices law with Drache Aptowitzer PC. He has appeared as counsel in cases before the Tax Court of Canada, the Federal Court of Appeal and the Supreme Court of Canada. As Chief, Personal Income Tax for the federal Department of Finance in the early 1970s, he wrote much of the tax law applicable to charities.


Besides being recognized as having particular expertise in the area of personal and small business tax planning, Arthur is acknowledged as a specialist in the tax treatment of charities and non-profit organizations and in relation to all aspects of taxation of the arts and artists.


He is chair of the Museums Foundation of Canada, treasurer of the Canadian Writers' Trust and a former board member and secretary of the Canadian Conference of the Arts. He was also chair of the International Centre for Not-for Profit law, an international NGO headquartered in Washington, D.C.


Read the full biography (PDF)

Robert B. Hayhoe , B.A., LL.B., LL.M., TEP, is a Charity Law Partner at Miller Thomson LLP. His practice involves tax and general counsel advice to charities and not-for-profit organizations across Canada and internationally. He represents charities faced with tax audits and also represents charitable donors, as well as charities, in Tax Court and Federal Court of Appeal matters involving tax compliance issues for charities, the tax treatment of charitable donations and the tax treatment of clergy. Robert is an Executive Member of the Ontario Bar Association, Charities & Not-for-Profit Section, and has been recognized in the Canadian Legal Lexpert Directory as a leading Canadian Charities/Not-for-Profit Law practitioner and was recognized in 2006 as one of the Top 40 Canadian lawyers under 40. He has written extensively in the area of charities in newsletters, books, journal articles and conference papers.
David Stevens, B.A., LL.B., is a Partner in the Business Law department at Gowling WLG, concentrating on corporate tax, personal tax planning, and charities. Prior to joining Gowling WLG, David was a partner at Goodman and Carr LLP. David was a professor of law at McGill University and, more recently, adjunct professor of law at the Faculty of Law, University of Toronto. He has been recognized in the Canadian Legal Lexpert Directory as a leading Canadian Charities Law practitioner. He was the author of the Report on the Law of Charities, published by the Ontario Law Reform Commission in 1996.