We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
The Origin of the Species: Why Charity Regulations in Canada and England Continue to Reflect Their Origins.
- Authors
Elson, Peter R.
- Abstract
Numerous attempts have been made in the last ten years to push for the realignment of charity regulation in Canada. These calls for change have consistently included a proposed separation of tax policy and charitable regulation and the establishment of a Charity Commission-like agency, similar to the regulatory regimes in the United Kingdom and New Zealand. Like Australia and the United States, Canada has an integrated rather than an independent relationship between tax policy and charity regulation. This article argues that institutional origins and their positive reinforcement are critical to understanding both long-term regulatory regime development and the reluctance by governments to make substantial changes. The origins and evolution of England's Charity Commission and the 1930 amendment to the Income War Tax Act in Canada are presented as case studies. If desired regulatory change is to occur in Canada or elsewhere, it needs to start with a clear understanding of the context in which the original regulatory regime was created and reinforced.
- Subjects
ENGLAND; CANADA; TAX laws; INCOME tax policy; FISCAL policy; CHARITABLE uses, trusts, &; foundations; CHARITY
- Publication
International Journal of Not-for-Profit Law, 2010, Vol 12, Issue 3, p75
- ISSN
1556-5157
- Publication type
Case Study