By Yvonne Chenier Q.C. The social enterprise movement is gaining momentum in the non-profit and charitable sectors. There are frequently articles in the popular news about “successful” not-for-profits expanding their activities to include revenue generating activities. There are enterprises like the old standby enterprise of selling used clothes and goods, but we hear more about […]
By Tanya Carlton The Ontario Court of Appeal recently released its judgment in Pankerichan v. Djokic, 2014 ONCA 709, which involved a church property dispute between members of an unincorporated Serbian Orthodox Church in Hamilton and the Bishop and Diocesan Council members of the Serbian Orthodox Diocese of Canada. The church properties at issue were […]
By Karen J. Cooper With the increase interest and involvement in social enterprise and other revenue-generating activities, charities are often unsure whether such revenue-generating activities requires them to collect and remit HST, similar to the for-profit sector. The following article discusses how HST affects charities, and specifically how HST affects charities that raise funds from […]
By Arthur B. C Drache These days there are likely few charities which do not have a web site which gives information about the organization, tells about its charitable objectives and often is a vehicle for fund-raising. But as important as the web site is, it is crucial that one carefully monitor the material which […]
Drache Aptowitzer PC has been selected by their peers for inclusion in the Ninth Edition of Best Lawyers in Canada in the practice area of Trusts and Estates. To see the full announcement please click here.
By Alexandra Tzannidakis The failure to maintain books and records is ground for suspension of a charity’s tax-receipting privileges. Such a suspension can translate into the loss of big donations. This article is the second in a series on what “books and records” means and how to meet the requirements. Part I (An Introduction) is available […]
Accessibility for Ontarians with Disability Act (AODA) By Mark S. Anshan In June 2005, the Ontario Legislature adopted the Accessibility for Ontarians with Disabilities Act (AODA), which established standards for people with disabilities to receive goods and services from companies and organizations. The Act and its regulations apply to all businesses – […]
Alberta Bound? By C. Yvonne Chenier, Q.C. On September 22, 2014, amendments to the Alberta Societies Act that we have previously alerted our readers to were proclaimed in force. New sections 36.2 and 36.3 now allow certain not-for-profit organizations to either continue from other jurisdictions into Alberta or continue from Alberta to other jurisdictions. This […]
CRA puts Federally-Incorporated Charities on Notice By Joel Secter In September, we received a number of inquires from charities that received alarming letters from the Canada Revenue Agency’s Charities Directorate with regard to keeping their registered charity status under the Income Tax Act. Apparently, in anticipation of the October 17th deadline for federal corporations to […]
Ineligible Individuals By Tanya L Carlton Canada Revenue Agency (CRA) recently released a new guidance on Ineligible Individuals (CG-024). The Income Tax Act (ITA) provisions around whether or not someone is an ineligible individual came into force on January 1, 2014, and the charities sector has been waiting for a more concrete explanation on […]