Date: February 26, 2018
Type: Occasional Paper
Document: http://www.pemselfoundation.org/wp-content/uploads/2018/02/Short-First-steps-to-reality.pdf
A Look at Some Potential Changes:
Former finance official Edward Short suggests how to focus the income tax act meaning of a charity more on the framework provided by the common law, and considers the consequences for other criteria for registration and the related policy issues that would arise.