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Charities Taxation, Policy and Practice - Taxation
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: In Stock
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.
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.