Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 2 of 2
Full-Text Articles in Law
Disability And The Income Tax, David G. Duff
Disability And The Income Tax, David G. Duff
All Faculty Publications
The federal Income Tax Act contains an extensive number of provisions addressing the taxation of families with disabled persons. These provisions, however, have been the subject of a series of ongoing incremental adjustments, and do not reflect a comprehensive and coherent approach to the taxation of these individuals in light of their unique financial circumstances. This article considers the existing income tax provisions regarding families with disabled persons, analyzing the relationship between disabilities and appropriate tax liabilities, and providing suggestions for reform of the current tax structure. Focussing on the goals of tax policy narrowly defined as compared to the …
Charitable Contributions And The Personal Income Tax: Evaluating The Canadian Credit, David G. Duff
Charitable Contributions And The Personal Income Tax: Evaluating The Canadian Credit, David G. Duff
All Faculty Publications
The last fifteen years have witnessed significant changes in the way that charitable contributions by individuals are treated under the Canadian Income Tax Act. The most significant of these changes involves the conversion in 1988 of what had previously been a deduction for charitable contributions whereby the value of the tax benefit depends on the donor?s level of income, into a tax credit under which the value of this benefit depends on the total amount of charitable contributions claimed in the particular taxation year. As a result of this amendment, Canada has become the only developed country that recognizes charitable …