By: Adam Aptowitzer It is a commonly understood principle of law that for a law to be fair it must be possible for those regulated to obey. For example, nobody would think a law against speeding just if the speed limit changes arbitrarily. In charity law this situation is not only possible but it exists […]
By: Sukhdeep Singh Sembi The continued effort to simplify correspondence to taxpayers from the CRA has recently resulted in the agency publishing an infograph to help charities understand when their annual filings are due. Charities must file the T3010 information return within six months of its fiscal year-end. The process is slightly more complicated when […]
by Sylvie Lalonde Over the summer we have seen the media headlines reporting on the unsuccessful negotiations of a new Physician Services Agreement (“PSA”) between the Ontario Medical Association (“OMA”) and the Ministry of Health and Long Term Care (“MOHLTC”). The PSA sets out the fee schedule for medical services provided to patients in Ontario. […]
by Arthur Drache Most investment fund managers have a single goal…to produce the best return on the funds under their control. Most also are subject to guidelines set by clients. These guidelines are usually associated with the quality of companies which are being considered, their size and the market within which they operate. But many […]
By: Adam Aptowitzer For most Canadians and Canadian Charities the Anti-Terrorism rules are a red herring to be reviewed only in the rarest of situations, if at all. However, recent events in Israel provide some motivation for Canadian Charities doing work abroad to take a closer look at these rules. According to international news reports […]
By Alexandra Tzannidakis Canadian charity law, being largely based on that of the United Kingdom, traces its roots directly back to the preamble of the English Charitable Uses Act of 1601, known as the “Statute of Elizabeth I”. Although the Statute itself was repealed in the 19th century, the preamble was legally preserved and still […]
By: Yvonne Chenier, Q.C. Whether it is assisting Syrian refugees to settle in Canada or helping those fleeing from floods and fires, the goodwill of the people and charities in Canada always make headlines. In times of disaster, it seems many charities want to raise money and get on the bandwagon to help those in […]
By Arthur Drache C.M., Q.C. In early May, the Charity Commission of England and Wales, issued an alert to charities about what has been called “ransomware”. “Trustees, charity professionals and volunteers should continue to be aware of online extortion or ‘ransom’ demands affecting UK businesses. Charities could also be vulnerable to attack and so are […]
By Adam Aptowitzer In early March we wrote of the difficulty in keeping track of the tax credit rate applied to donations in the various provinces. The problem relates to the differing approaches to matching the credit rate to the tax rate at the highest bracket. Now that Provincial Budget season is behind us we […]
By Adam Aptowitzer Next to the ability to issue charitable donation tax receipts a break in property taxes is likely the next most popular reason for seeking registered status. Of course, the considerations on this issue vary from province to province as the exemption from property tax is a matter of provincial jurisdiction. But the […]