If I had time to dream at this time of the year, I would certainly conjure up the kind of vision found in a certain famous Christmas poem originally attributed to an anonymous author in the 1800s. My 2014 version would go something like this: ‘Twas the month before Christmas, when all thro’ the […]
By Adam Aptowitzer It should go without saying that the system for charity regulation in Canada is extremely complex. Part of the reason for this situation is that the system is essentially part of a larger one dedicated to the imposition of an income tax. Typically this is seen in the registration of a […]
In adopting a policy that will include practices and procedures setting out how goods and services will be provided to people with disabilities (a requirement under the Act), reviewing and adopting the elements set out in the Ontario government regulation enacted pursuant to the Act, Ontario Regulation 429/07 – Accessibility Standards for Customer Service[1] is […]
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 ambitious plans like one […]
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 being held in […]
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 social enterprise and other […]
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.
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 here. In […]
Accessibility for Ontarians with Disability Act (AODA) 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 – private and non profit – that have […]