By: Alexandra Tzannidakis Canada’s Anti-Spam Legislation (CASL) came into effect three years ago to restrict commercial electronic messages (CEMs). It started with a probationary period of sorts to help organizations ease into compliance. On July 1, 2017 that phase-in period ends. The deadline is specifically related to the CASL requirements for obtaining “consent” from recipients […]
By: Sylvie Lalonde Discussions about By-laws will rarely generate much enthusiasm or interest. That is, until a situation arises where they must be consulted and you realize that the By-laws contain gaps, inconsistencies and simply do not work. When there is a challenge to procedures relating to the conduct of meetings, the By-laws are […]
By: Arthur Drache Having been given cover by an independent group of charity practitioners’ Report, the government has abandoned all aspect of the “project” of the CRA examining charity political activities. Last September, the Minister of National Revenue launched a consultation process with the charitable sector and the public to assist in clarifying the rules […]
By: Kara Johnson On April 13, 2017 the Supreme Court of Canada granted, to the Judicial Committee of the Highwood Congregation of Jehovah’s Witnesses and the Highwood Congregation of Jehovah’s Witnesses, leave to appeal the Alberta Court of Appeal’s decision on the availability of judicial review over their disfellowshipping of Mr. Randy Wall. As […]
By: Adam Aptowitzer We usually use this space to advise readers on how best to comply with the law, changes in the law, or propose changes in the law. However, CBC reporting on various connections the accounting firm KPMG has with senior members of the tax community – including judges – compels a response. […]
By: Arthur Drache With the golf season (finally) getting starting, hundreds of charities across the country are sponsoring golf tournaments, events which highlight social contacts with (one hopes) fun and also a chance to raise money for a good cause. In the recently issued Folio on Split Receipting[1], the CRA deals with the specifics […]
By: Sukhdeep Singh Sembi If your corporation is a not-for-profit or charity and has been incorporated under the Canada Corporations Act Part II (“CCA II”), be sure to double check if you have been ‘continued’ under the Canada Not-for-Profit-Corporations Act (CNCA). The deadline, July 31, 2017 is fast approaching for corporations incorporated under the […]
By: C. Yvonne Chenier The Canada Revenue Agency (CRA) Charities Directorate has recently created a webpage discussing the involvement of charities in the practice of cause-related marketing (CRM).[1] The message on this new webpage zeros in on the benefit to the for-profit partner if the charity is considering issuing a receipt for a donation. Previously, […]
By: Adam Aptowitzer Charities and not-for-profits are obviously subject to a layer of laws that are related to their special status. Often overlooked though, is that they are equally subject to the same rules and regulations as other economic actors. Indeed, sometimes there are linkages between these two worlds making the need for good […]
By: Adam Aptowitzer The recent Supreme Court of Canada decision in Canada v. Fairmont Hotels Inc.[1] is of interest to the entire legal community but of perhaps particular importance in the tax world. The case dealt with the concept of rectification – usually only examined in detail in the first year of law school. Rectification […]