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Vol 21 No 10 Oct/Nov 2016

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Criminal Injuries Compensation Claims

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Between State and Market

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Jim Phillips, Bruce Chapmanboth Professors of Law, University of Toronto, Canada, David StevensProfessor of Law, McGill University, USA

ISBN13: 9780773520967
ISBN: 0773520961
Published: March 2001
Publisher: McGill-Queen's University Press
Format: Hardback
Price: £91.00



""Between State and Market"" surveys and critiques the existing literature on charities as well as the laws themselves. The authors offer policy prescriptions for the future of an increasingly vital sector of Canadian society.;The first section of the book contains an overview of the charitable sector in Canada, a sociological review of altruism in different societies, a discussion of altruism in various philosophical and religious traditions, an economic analysis of ""rational voluntarism"" and an assessment of the relationship between the charitable sector and the welfare state. The second section contains five papers on the legal definition of charity, both general (the jurisprudence of the Federal Court of Appeal and a proposal for rethinking the concept of ""public benefit""), and particular (the political purposes doctrine, religion as charity, and a commentary on the recent major Supreme Court decision on the meaning of charity).;The third section deals with the tax status of charities: two papers evaluate the current tax credit system and one deals with the administration of charities by the Canada Customs and Revenue Agency. The final section contains essays on charities and commercial enterprise, on the regulation of fund-raising, and on needed reforms in non-profit corporation law. At a time when the federal government is about to embark on a wide range of policy initiatives to assist and regulate the non-profit sector, these essays are necessary for anyone concerned with the future of the charitable sector in Canada.

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