By Tanya Carleton When a charity becomes aware that it has been non-compliant with either the Income Tax Act or the common law, it can cause great anxiety within the organization. According to the CRA, however, most non-compliance issues are “unintentional, accidental, and often of low material consequence,” and they encourage charities to disclose any […]
In following several not-for-profit and charity mailing lists, I have noticed there are discussions taking place among individuals serving as directors of charities and foundations expressing concerns about governance and apparent lack of proper controls and accountability. With news of charities coming under review and being subjected to government audits, directors are right to be […]
Canadian visual artists celebrated on Sparks Street in Ottawa after their appeal to the Supreme Court of Canada was allowed from the bench on May 14, 2014.1 They have been embroiled in a legal dispute with the National Gallery of Canada (NGC) since negotiation of a scale agreement with the iconic institution went sideways in […]
NPOs’ Internal Procedures are Subject to Judicial Review Within the microcosm of a not-for-profit organization, where internal bylaws and rules are generated and enforced by the organization itself, it can be easy to lose sight of the fact that there is always an external source of recourse in the form of judicial review. The officers […]
By Arthur B. C. Drache, C.M., Q.C. As most readers will be aware, Ontario recently underwent a provincial election when it became clear that the Budget brought down on May 1 would be defeated, causing Premier Kathleen Wynne to pull the plug and call for the vote on June 12. Her Liberal party came out […]
By Adam Aptowitzer Typically, because charities are subject to so much regulation and not-for-profits comparatively little, most focus from the sector tends to fall on the former. However, there are changes both recent and expected that not-for-profits should be planning for. The first and most obvious change is the new suite of corporate laws that […]
By Adam Aptowitzer It is not often that the charities community can take instruction from a GST case of the Tax Court, especially when the taxpayer is a numbered company. But the recent case of 2253787 Ontario Inc. v. The Queen1 is an important commentary on the law of agency, and if the principle there […]
By Arthur B. C Drache Over the years, one of our themes has been the need to take steps to protect an organization’s assets even from the possible depredations of employees and volunteers. While no single step can offer complete protection, one of the most basic protective approaches is to require at least two signatures […]
The lack of a statutory definition of a “gift” has created ongoing problems between taxpayers and the Canada Revenue Agency in regards to charitable donation tax receipts. Ultimately, the various disputes that arise are settled by the courts, who in the process fulfil their common law role of whittling away at a concept to discover […]
In typical majority government style (at least in Alberta) the PC Government brought in surprise and fast changes that will affect the non-profit sector in Alberta and even elsewhere in Canada. Bill 12 the Statutes Amendment Act, 2014, was introduced in the waning moments of the 2014 spring session of the legislature. In less than 2 […]