Drache Aptowitzer PC’s Canada Not-for-profit Corporations Act Webinar Series Session 1: How to Continue under the new Act Download a pdf of the slides View a recording of the webinar
A Stitch in Time Saves Nine: Paying Attention to Bylaw Details By: Adam Aptowitzer In our experience, organizations (usually small but sometimes large as well) generally ignore their bylaws or otherwise harbor delusions about what is actually written there. This is particularly true regarding the definition of membership. For example, membership generally requires an application […]
Some Good News for Registered Charities as Canada’s Anti-Spam Law is finalized The Minister of Industry has recently announced (http://news.gc.ca/web/article-en.do?mthd=tp&crtr.page=2&nid=798829&crtr.tp1D=1) that most parts of Canada’s anti-spam law will come into force on July 1, 2014. This legislation intends to stop unsolicited commercial electronic messages and unwanted spyware and malware from being transmitted and installed on […]
Drache Aptowitzer PC’s Canada Not-for-profit Corporations Act Webinar Series Session 2: How to Comply After You have Continued Under the New Act Download a pdf of the slides View a recording of the webinar
Case Law is Clear: Receipting Requirements are Mandatory We have written about the importance of proper donation receipting before.[1] However, a recent Tax Court of Canada case highlights the need for registered charities to issue official donation receipts that meet all of the mandatory receipting requirements. In Emily Sowah and Her Majesty the Queen,[2] the […]
Charitable Receipts for “Barter Units” A quick Google search will reveal the popularity of so-called ‘barter clubs’, where members exchange goods or services as opposed to paying for them with legal tender. Such arrangements are especially popular in times of economic recession, as one might well imagine. Both charities and prospective donors may be interested […]
Reading the Tea Leaves By Adam Aptowitzer Despite the fact that predicting the future is usually a job for soothsayers and readers of tea leaves, we nevertheless take the opportunity of the new year to try and understand the conditions which charities will face in the upcoming year. Of course, it is possible that our […]
Donation of Space Yields no Charitable Receipt By Arthur Drache, C.M. Q.C. While we have no firm data on the point, out experience suggests that there are literally thousands of small registered charities which operate out of private homes. Typically one or more of the founders handles much of the mechanics of operating the organization […]
Credit Proofing Charity Assets Part III Recruitment of Directors In the last part of this series, we discussed the independence and authority of the separate corporations and balancing that fundamental principle with the “control” by the parent corporation. The ability to maintain independence and ensure that the corporations within the “family” are working as designed […]
WE ARE A LOT LIKE OUR NEIGHBOURS NEIGHBORS Recently I had opportunity to attend an American Bar Association Section of Taxation 2014 meeting with many of my American colleagues who also practice what we call “charity and not-for profit law” and they call “tax exempt organization law.” After being immersed in their issues over a […]