{"product_id":"pre-order-approx-4-6-business-days-charities-legislation-commentary-2026-edition-by-terrance-s-carter-9780433538820-83c-zz-4af74","title":"*PRE-ORDER, APPROX 4-6 BUSINESS DAYS* Charities Legislation \u0026 Commentary 2026 Edition by Terrance S. Carter 9780433538820 *83c [ZZ]","description":"\u003cp\u003ePaperback, Lexis\u003c\/p\u003e\n\u003cp\u003eIn Canada, there is no single statute that sets out all of the legislative requirements applicable to charities. Rather, the relevant statutory provisions are found in multiple federal and provincial statutes. In addition, extensive legislative changes each year make it increasingly difficult to cope with the law. Having a concise guide to the law governing charities is a must.\u003c\/p\u003e\n\u003cp\u003eSelected and prepared by charity law experts, Terrance Carter, Maria Elena Hoffstein and Professor Adam Parachin, \u003cem\u003eCharities Legislation \u0026amp; Commentary, 2026 Edition\u003c\/em\u003e provides a useful reference for anyone researching key federal and Ontario statutes governing registered charities in Canada. This edition compiles, describes or otherwise takes account of, approximately 145 statutes and 75 regulations.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eHighlights of the 2026 Edition\u003c\/strong\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003eDiscussion of recent and upcoming amendments to the \u003cem\u003eIncome Tax Act\u003c\/em\u003e, including the recent cancellation of the proposed increase to the capital gains inclusion rate\u003c\/li\u003e\n\u003cli\u003eReview of recent border control initiatives and new and proposed changes to Canada’s anti-money laundering regime contained in omnibus Bill C-2, \u003cem\u003eStrong Borders Act\u003c\/em\u003e, such as proposed restrictions to cash donations, with consideration to their implications for charities operating internationally\u003c\/li\u003e\n\u003cli\u003eNew commentary on trust reporting concerning filing exemptions for the T3, Trust Income Tax and Information Return\u003c\/li\u003e\n\u003cli\u003eUpdated guidance on forced and child labour in supply chains\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cstrong\u003eWho Should Buy\u003c\/strong\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cstrong\u003eCharity law practitioners\u003c\/strong\u003e who need to advise charities, their directors and officers on myriad compliance matters\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eLawyers\u003c\/strong\u003e who are retained to set up not-for-profit corporations\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eAccountants\u003c\/strong\u003e who must stay abreast of recent and anticipated changes to income tax legislation pertaining to registered charities\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eExecutives and officers of charitable organizations\u003c\/strong\u003e who want to understand the complex statutory regime governing registered charities and their statutory duties and liabilities\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Scorpio Bookstore","offers":[{"title":"New","offer_id":43654585516091,"sku":"X1QDGZ-6330","price":134.95,"currency_code":"CAD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0369\/1895\/1995\/files\/1758899451789Q51C9IKW0ES2IUUAAUGB.png?v=1781448386","url":"https:\/\/www.scorpiobookstore.com\/products\/pre-order-approx-4-6-business-days-charities-legislation-commentary-2026-edition-by-terrance-s-carter-9780433538820-83c-zz-4af74","provider":"Scorpio Bookstore","version":"1.0","type":"link"}