Drache Aptowitzer LLP

Tax and Charity Lawyers for Charities, Not for Profits, and Individuals in Canada

  • Articles
    • Charities – Current Articles
    • Charities – Articles Archives
    • Newsletter Archives
You are here: Home / Private: Articles / Charities – Articles Archives

Charities – Articles Archives

Spring cleaning

By: C. Yvonne Chenier, Q.C Organizations that have Annual General Meetings at this time of the year look forward to new beginnings and welcoming new board members. Well-managed organizations also take stock, do a bit of spring cleaning, and have an eye on the risks that they can or should ...
Read More
May 10, 2016 / Annual General Meetings, Articles, C, C. Yvonne Chenier QC, Canada Not-for-Profit corporations act, Charities - Article Archive

What Charities Need to Know about Canada’s Anti-Spam Law (CASL)

By Alexandra Tzannidakis, LL.B. CASL is a spam-fighting Act that, among other things, regulates what kind of electronic messages people and organizations can send and under what circumstances. It applies to sending e-mails, text messages, social media, and other forms of electronic message, but not to faxes or phone calls ...
Read More
May 10, 2016 / Alexandra Tzannidakis, Articles, CASL, Charities - Article Archive, electronic, fund-raising, fundraising, spam-fighting

Like Pornography – The Court Will Know Major T3010 Inaccuracies When It Sees Them.

By: Adam Aptowitzer In most cases the application of law is conceptually simple the law is transgressed and a punishment applies. Unfortunately, in the charity world nothing is simple. When a charity is found to have transgressed the law the Charities Directorate may decide on a range of options. One ...
Read More
May 9, 2016 / Adam Aptowitzer, Articles, basis for revocation, Charities - Article Archive, T3010

Tips on Developing a Reserves Policy

By: Sylvie Lalonde This article is the second of a two part series on maintaining reserves for not-for-profit organizations and charities. The first part dealt with reserves and the duties of directors, while this one will provide some tips on how to develop a reserves policy. You can read the ...
Read More
April 11, 2016 / Articles, Charities - Article Archive

Directors’ Responsibilities – Heightened Awareness and Standard

By: Mark S. Anshan In the February newsletter, we discussed the need for updating By-laws and policies as a key element of attaining good governance.  A corollary and important issue is the responsibility directors and officers carry in respect of the oversight of the work and operations of the organization ...
Read More
April 7, 2016 / Articles, Charities - Article Archive

Investing In Stressful Times

By: Arthur Drache For directors of charities which are fortunate enough to have investable funds, these are stressful times. With interest rates low (though perhaps on the rise) many trustees are concerned about getting a decent return on invested funds and trying to preserve capital. But they also have to ...
Read More
April 7, 2016 / Articles, Charities - Article Archive

Director Duties- Keeping a Reserve

By: Sylvie Lalonde This article is the first of a two part series on maintaining reserves for not-for-profit organizations and charities. This one deals with reserves and the duties of directors, while the second part will provide tips on how to develop a reserves policy. When the economic climate is ...
Read More
March 8, 2016 / Articles, Charities - Article Archive

Now Things Are Getting Ridiculous

By: Adam Aptowitzer  People always complain about the tax laws being way too complex but you know things are bad when even the tax lawyers are losing track of the most fundamental elements of the law. And what could be a more fundamental element of income tax then knowing the ...
Read More
February 29, 2016 / Articles, Charities - Article Archive, donation, tax credit, tax lawyers, tax rates

Beware of Operating Contrary to Public Policy

By: Adam Aptowitzer  News that Canada will legalize physician assisted death has prompted many publicly funded hospitals with Catholic ties to publicly state that they will not allow the practice in their hospitals. Their position is similar to the one they hold on abortion. The whole discussion is reminiscent of the ...
Read More
February 25, 2016 / Articles, Charities - Article Archive, CRA, deregistration, Income Tax Act, public policy

CRA Answers Questions about Non-Profits

By: Arthur Drache A recent ruling letter from the CRA[1]dealt with a host of scenarios revolving around the use of surplus funds in non-profits organizations (not charities).to determine if a benefit to members result from the use of an accumulated surplus under various scenarios. We should note that nothing in ...
Read More
February 24, 2016 / Articles, Charities - Article Archive, CRA, CRA guidance, Income Tax Act, non-profits, questions

Political Activities and Pierre Trudeau

By: Arthur Drache  The charities sector has been atwitter about the Liberal promises to re-examine the issue of political activities.1 There has been an assumption by some that the whole issue had its genesis in the perception that the Harper government was targeting ”progressive” organizations, notably those which seemed to ...
Read More
February 2, 2016 / Articles, Charities - Article Archive

New Tax Bracket Will Also Affect Donation Tax Credits

By Alexandra Tzannidakis On January 29th, Finance Minister Bill Morneau moved to have the Liberal government’s Bill C-2[1] of proposed tax changes undergo second reading in the House of Commons. This bill proposes to reduce the second personal income tax rate from 22% to 20.5% and introduce a new top ...
Read More
February 1, 2016 / Articles, Charities - Article Archive

Amendments to the GRE Regime for Charities – Levelling the Playing Field

By: Adam Aptowitzer  The Income Tax Act is known for its complexity, but even with that reputation, sometimes the drafters surpass themselves.  The provisions enacted from Budget 2014 changing the way Canadians are taxed at death (as opposed to the more usual taxed to death) is a case in point.  ...
Read More
February 1, 2016 / Articles, Charities - Article Archive

Ding Dong the Witch is Dead

By: C. Yvonne Chenier, Q.C. After a few years of a chill being felt in the charitable sector, things may be thawing out a bit, in early January no less.  The CRA has recently issued a news release titled “Minister Lebouthillier announces winding down of the political activities audit program ...
Read More
February 1, 2016 / Articles, Charities - Article Archive

Good Governance – By-law and Policy Review and Update

By: Mark Anshan We find that many non profit clients have recently requested assistance with updating their By-laws and drafting policy manuals that cover off a wide array of policies that need not nor should be in the By-laws.  As well, we notice that many non profit organizations have not ...
Read More
February 1, 2016 / Articles, Charities - Article Archive

Liberals Abandon Political Activities Audit Programme

By: Arthur Drache  As the Liberals promised in their election campaign, they have effectively shut down the much maligned (rightly in our view) political activities audit programme which many believed was used to target organizations which were critical of the former government. The controversial program was launched with fanfare in ...
Read More
January 28, 2016 / Articles, Charities - Article Archive

New Tax Court Decision in Mattacchione: Intuitive But Unsettling

New Tax Court Decision in Mattacchione: Intuitive But Unsettling By: Adam Aptowitzer In the still smoldering wreckage of the charitable donation tax shelters a new case has surfaced, which holds that the receipt itself could vitiate the entire gift. Those familiar with these strategies understand that the only reason most ...
Read More
January 28, 2016 / Articles, Charities - Article Archive, decisions, tax court

Charities and Their Employees Can Benefit From Motor Vehicle Deductions

Charities and Their Employees Can Benefit From Motor Vehicle Deductions By Alexandra Tzannidakis  Despite not being for-profit enterprises, charities that employ people do so in much the same capacity as any business. Employees of charities are entitled to the same tax benefits as anyone else.  This includes the deduction of motor vehicle ...
Read More
January 11, 2016 / Articles, automotive, charitable tax deductions, Charities - Article Archive

Supporting Syrian Refugees: Public Benefit or Private Benevolence

Supporting Syrian Refugees: Public Benefit or Private Benevolence By: Karen Cooper  With the recent focus in the media and among grassroots organizations, many Canadians are supporting or thinking about supporting the settlement of Syrian refugees to Canada.  Oftentimes they are doing so with the direct or indirect involvement of registered ...
Read More
January 11, 2016 / Articles, Charitable Purpose, Charities - Article Archive, CRA, refugees

Why Do Charities Need Creditor Proofing? This is Why.

Why Do Charities Need Creditor Proofing? This is Why. By: Adam Aptowitzer In the aftermath of the abuse scandals at Catholic schools and churches the charity world learned much about how creditors could seize control of a charity’s assets. As a result many organizations began studying methods to protect charitable ...
Read More
January 11, 2016 / Articles, charitable activities, Charities - Article Archive, credit-proofing

When an Advantage is not an Advantage

When an Advantage is not an Advantage By: Arthur Drache  Everybody who raises funds in Canada for a charity presumably is aware of the fact that when a gift is made, a receipt can be issued for the full amount minus any advantage which accrues to the donor. So, for ...
Read More
January 8, 2016 / Articles, Charities - Article Archive, charity, Charity gifts, Receipt

Time to Revisit the Donation Deadline

Time to Revisit the Donation Deadline By: Adam Aptowitzer Several years ago we proposed an idea to the Parliamentary Finance Committee which became the basis for Bill C-458.  The fundamental idea was that donation tax credits from donations in the first 60 days of the year could be applied to ...
Read More
January 8, 2016 / Articles, Bill C-458, Charities - Article Archive, Deadline, donation, RRSP

Why some charities lost their status in 2015

Why some charities lost their status in 2015. By C. Yvonne Chenier, Q.C. Every year the charitable registration status of a few charitable organizations, public foundations, private foundations or Canadian Amateur Athletic Associations is officially revoked by the Canada Revenue Agency (CRA). That means that the organization can no longer ...
Read More
January 7, 2016 / Articles, C. Yvonne Chenier QC, Charitable Status, Charities - Article Archive, CRA

The Complex New Charitable Tax Credit Provisions

By Arthur B.C. Drache, CM, QC From the time it became clear that the Liberals would form a government and would bring in changes to the tax rate structure including a new 33% bracket for high income taxpayers (those with more than $200,000 of taxable income), charities and fundraisers have ...
Read More
December 8, 2015 / Arthur B.C. Drache CM QC, Articles, charitable tax credits, Charities - Article Archive, Income Tax Act

Angels We Have Heard On High

By C. Yvonne Chenier Last year at this time I was dreaming of sugarplums obviously when I ended my December 2014 article with hope for legislative reform to reduce red tape and help our charity and not for profit clients. Then on budget night in the early months of 2015, ...
Read More
December 8, 2015 / Articles, C. Yvonne Chenier QC, Charities - Article Archive, Charities Directorate, CRA
  • ‹
  • 1
  • 2
  • 3
  • 4
  • …
  • 11
  • ›
Loading...

DISCLAIMER
Before you send an e-mail to Drache Aptowitzer LLP, please be aware that your communications with us through this message will not create a lawyer-client relationship. Do not send us any information that you or anyone else considers to be confidential or secret unless we have first agreed to be your lawyers in that matter. Any information you send us before we agree to be your lawyers cannot be protected from disclosure.

View Newsletter Archives

© 2025 Drache Aptowitzer LLP Privacy Policy Website by Law Firm Marketing