By: Sylvie Lalonde Those of us who work in the not-for-profit sector have been eagerly waiting for some developments with respect to the Ontario Not-for-Profit Corporations Act, 2010 (the “ONCA”). On September 14, 2017, the Ontario government introduced Bill 154, Cutting Unnecessary Red Tape Act, 2017, which contains the enabling legislation that will allow the […]
By: Adam Aptowitzer The tax proposals currently the subject of much public discussion have more or less bypassed the charities sector. Indeed, the changes will not directly affect the regulation of donations or the charities themselves. However, indirectly, the reduction of taxable income in the hands of Canadians will undoubtedly lead to a reduction in […]
By: Kara Johnson Raffles (or, properly speaking, raffle lotteries) can be a fun, efficient, and relatively non-labour-intensive means of making moderate amounts of money for a not-for-profit or charity. Did you know, however, that the regulatory framework governing raffles (charitable gaming) ultimately flows from the Criminal Code? That’s right; if you don’t want to get […]
By: C. Yvonne Chenier Those of us, who deal with the Canada Revenue Agency Charities Directorate (the “CRA”) on behalf of clients on a regular basis, have often lamented about the old fashioned ways of communicating and filing that they use, i.e. telephone, fax and snail mail or courier. But similar to how businesses and […]
Ontario’s Regulatory Change to the Payment of Directors By: Adam Aptowitzer The system of Charity Law which Canada inherited from Britain upon Confederation was focused on the need to protect charitable property. Part of this system included rules which forbade those with control of such property from benefiting from it. These rules are still in […]
By: Adam Aptowitzer Charities spend a great deal of time and energy focusing on audits from the Charities Directorate. While this attention on the Directorate is justifiable it is important to recognize that charity regulation is only one function of the Canada Revenue Agency (the “CRA”) and that charities are answerable to the CRA for […]
By: Arthur Drache An article in the Globe and Mail which appeared on line in June[1]highlighted a number of major gifts for which the donor did not ask for naming rights and indeed and personal recognition. For example, Judy Matthews and her husband, investment banker Wilmot Matthews, have previously made donations to develop public spaces […]
By: Alexandra Tzannidakis It’s a very common practice, especially in organizations with larger boards, to have a subgroup of the directors form an executive committee that makes core decisions. But some caution must be exercised when deciding which powers to delegate to an executive committee – or indeed, to any subgroup of directors. Depending […]
By: Adam Aptowitzer Lawyers and advisors in the charitable sector often discuss high level tax topics in articles and seminars – but, for many, tax remains a dark and mystical art. Indeed, even those who once professed an understanding of the system may, over time, lose touch with the basics if they do not remain […]
By: C. Yvonne Chenier The Consultation Panel on the political activities of charities that was appointed by the Minister of National Revenue in 2016, recently submitted their report.[1] While the main recommendations of the Panel, were to “make changes to enable charities to fully participate in public policy dialogue and development”[2] , and to […]