By Arthur B.C. Drache, CM, QC Revocation is not the only way that charities can lose their registered status. The following comes from the web site of an organization which was a registered charity called Dying With Dignity: Dying with Dignity Canada (“DWD Canada”)has learned it will lose its registered charity status as the […]
By Alexandra Tzannidakis A recent CRA ruling conveniently breaks down some of the rules about how a non-profit organization (NPO) may distribute its assets on dissolution. In this discussion, an NPO is specifically the kind of tax-exempt entity defined in paragraph 149(1)(l) of the Income Tax Act: one that is not a ‘charity’, but is […]
By Mark S. Anshan Recent events in not-for-profit institutions and organizations have raised the critical issue of the procedures followed to resolve conflicts and situations where the interests of the institution need to be balanced with the rights of individuals. In the last several months we have seen a number of universities in Canada having […]
By Adam Aptowitzer One of the unstated pillars of gift planning is to find ways of assuring a donor that his/her wishes will be carried out after death. Unfortunately, this can be a double-edged sword. While it may help convince a donor to give now the future needs of a charity can be difficult to […]
By Joel Secter In anticipation of the Ontario Not-for-profit Corporations Act, 2010 (the “new Act”), many Ontario not-for-profit corporations established by letters patent under the Corporations Act (the “old Act”) have turned their minds to reviewing their by-laws. Some have even gone so far as to adopt new by-laws for compliance with the new Act. […]
By Tanya L. Carlton CRA recently released a new and updated Info Sheet (GI-037) on how the GST/HST applies to children’s camps operated by public sector bodies. This Info Sheet applies to all public sector bodies including governments, charities, non-profit organizations, municipalities, universities, public colleges, school authorities and hospital authorities operating overnight and day camps […]
By Arthur B.C. Drache, CM, QC A recent ruling letter 1 from the CRA highlighted what for most is an obscure provisions of the Income Tax Act which related to gifts of ecological property. Section 207.31 of the Act imposes a tax on any charity, municipality in Canada or municipal or public body performing a function […]
By C. Yvonne Chenier, Q.C. The wrong words in a document such as a will, or an estate administration misunderstanding in today’s legislative environment could cause problems for charities. Although I was one of the early members of the planned giving “allied professionals” network in the 1990’s and have spoken at many conferences and workshops […]
By Karen J. Cooper The Income Tax Act provides favorable treatment for gifts of ecologically sensitive land, and partial interests in land through the Ecological Gifts Program (EGP). This treatment includes an elimination of taxable capital gains realized on the disposition of ecologically sensitive land and the provision of a tax credit or a deduction […]
By Joel Secter Even the most seasoned volunteer directors are advised to familiarize themselves with the rules under the Canada Not-for-profit Corporations Act (CNCA). While this brief article only covers certain aspects of the law governing federal not-for-profits, it does highlight a few important aspects in the lifecycle of a board member. ACT I – […]