Submitted to The Standing Committee on Finance View PDF
Written by Adam Aptowitzer Published by the CD Howe Institute March 8, 2012. View PDF
By Adam Aptowitzer The firestorm of media attention which has resulted from the Conservative changes to funding for political activity is astonishing given the relatively small impact of these changes. More to the point the media almost never comments on changes affecting the sector, even when those changes are both expansive and arguably unconstitutional. One […]
I have kept a file, with various CRA communications, that I call “Stuff the CRA says” ever since my colleague Adam Aptowitzer got a laugh with a somewhat saltier version of the same line at a slide presentation given to fellow lawyers at a continuing legal education seminar in Alberta. I now have something new […]
Who Signs the Organization’s Cheques? By Arthur Drache, C.M. Q.C. A couple of months ago in the Ottawa area, there was a puzzling issue with regard to the disappearance of about $70,000 from the accounts of a parents’ council at a local primary school. The funds were primarily from monies paid by parents and were […]
Avoiding the Wrong Kind of Publicity Newspaper headlines frequently draw the reader’s attention to employee theft from charities and not-for- profit organizations. Recently, there was a headline noting that the former Finance Director at the Royal Academy of Music has been jailed for fraud in the UK. A recent Calgary Herald headline indicated that the […]
Bylaws: Who Needs ‘Em By: Adam Aptowitzer The ongoing changeover of Federal corporations to the Canada Not for Profit Corporations Act is raising interesting questions about the bylaws that may have been used by a corporation since its inception. (It bears mentioning that the same questions arise in the context of Ontario non share capital […]
GOOGLE AND CRA QUESTION AND ANSWER Q: What do Google and the CRA Charities Directorate have in common? A: They both have “quick view”. In the case of Google, quick view is a snapshot of actual pages that could be downloaded. In the case of the CRA Charities Directorate it a filtered and one might […]
Taking Matters Into Your Own Hands: Dissolving Before the Government Does it for You Readers will know that the new Canada Not-for-Profit Corporations Act came into effect in 2011, bringing the regulation of not-for-profits into line with modern corporate legislation. This carries with it an onus: apply for continuance under the new Act by October […]
Taking the Path Less Travelled: Options Other than Continuing by Brent Randall There has been extensive discussion regarding the positive aspects of not-for-profit and charitable corporations continuing under the new Canada Not-for-profit Corporations Act. Most of the analysis focuses on perceived positive elements such as the clear rights afforded to members or the more streamlined […]