By: Alexandra Tzannidakis It’s a very common practice, especially in organizations with larger boards, to have a subgroup of the directors form an executive committee that makes core decisions. But some caution must be exercised when deciding which powers to delegate to an executive committee – or indeed, to any subgroup of directors. Depending […]
Back to the Tax Basics
By: Adam Aptowitzer Lawyers and advisors in the charitable sector often discuss high level tax topics in articles and seminars – but, for many, tax remains a dark and mystical art. Indeed, even those who once professed an understanding of the system may, over time, lose touch with the basics if they do not remain […]
CRA gets the message (again)
By: C. Yvonne Chenier The Consultation Panel on the political activities of charities that was appointed by the Minister of National Revenue in 2016, recently submitted their report.[1] While the main recommendations of the Panel, were to “make changes to enable charities to fully participate in public policy dialogue and development”[2] , and to […]
Important Anti-Spam Deadline on July 1
By: Alexandra Tzannidakis Canada’s Anti-Spam Legislation (CASL) came into effect three years ago to restrict commercial electronic messages (CEMs). It started with a probationary period of sorts to help organizations ease into compliance. On July 1, 2017 that phase-in period ends. The deadline is specifically related to the CASL requirements for obtaining “consent” from recipients […]
By-laws: Tips and Traps
By: Sylvie Lalonde Discussions about By-laws will rarely generate much enthusiasm or interest. That is, until a situation arises where they must be consulted and you realize that the By-laws contain gaps, inconsistencies and simply do not work. When there is a challenge to procedures relating to the conduct of meetings, the By-laws are […]
Government Moves on Charity Political Activities File
By: Arthur Drache Having been given cover by an independent group of charity practitioners’ Report, the government has abandoned all aspect of the “project” of the CRA examining charity political activities. Last September, the Minister of National Revenue launched a consultation process with the charitable sector and the public to assist in clarifying the rules […]
Disfellowshipping is Hard to Do
By: Kara Johnson On April 13, 2017 the Supreme Court of Canada granted, to the Judicial Committee of the Highwood Congregation of Jehovah’s Witnesses and the Highwood Congregation of Jehovah’s Witnesses, leave to appeal the Alberta Court of Appeal’s decision on the availability of judicial review over their disfellowshipping of Mr. Randy Wall. As […]
Doing the Right Thing
By: Adam Aptowitzer We usually use this space to advise readers on how best to comply with the law, changes in the law, or propose changes in the law. However, CBC reporting on various connections the accounting firm KPMG has with senior members of the tax community – including judges – compels a response. […]
Charity Golf Tournaments and Receipting
By: Arthur Drache With the golf season (finally) getting starting, hundreds of charities across the country are sponsoring golf tournaments, events which highlight social contacts with (one hopes) fun and also a chance to raise money for a good cause. In the recently issued Folio on Split Receipting[1], the CRA deals with the specifics […]
Last Call for Transition to the CNCA
By: Sukhdeep Singh Sembi If your corporation is a not-for-profit or charity and has been incorporated under the Canada Corporations Act Part II (“CCA II”), be sure to double check if you have been ‘continued’ under the Canada Not-for-Profit-Corporations Act (CNCA). The deadline, July 31, 2017 is fast approaching for corporations incorporated under the […]
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