www.charitylaw.ca
www.carters.ca
§If
the capital property is transferred to relieve poverty by
assisting communities develop into self-sufficient
communities
§If the charity has proof that it has unsuccessfully made
every reasonable effort to gift the capital property to a qualified
donee and to sell it at fair market value
•The
amendment may also affect the basic elements of a written agreement
between the parties in such situations situation, as set out in
Appendix F of the Guidance
–Appendix
F will presumably now need to be read subject to the more onerous
requirements above
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