By Arthur Drache C.M., Q.C. In early May, the Charity Commission of England and Wales, issued an alert to charities about what has been called “ransomware”. “Trustees, charity professionals and volunteers should continue to be aware of online extortion or ‘ransom’ demands affecting UK businesses. Charities could also be vulnerable to attack and so are […]
An Update to the Tax Donation Rate Schedule
By Adam Aptowitzer In early March we wrote of the difficulty in keeping track of the tax credit rate applied to donations in the various provinces. The problem relates to the differing approaches to matching the credit rate to the tax rate at the highest bracket. Now that Provincial Budget season is behind us we […]
Separate But Together: A Property Tax Lesson
By Adam Aptowitzer Next to the ability to issue charitable donation tax receipts a break in property taxes is likely the next most popular reason for seeking registered status. Of course, the considerations on this issue vary from province to province as the exemption from property tax is a matter of provincial jurisdiction. But the […]
Employment Agreements
Mark S. Anshan Employment Agreements are an essential feature of the employer-employee relationship in the for-profit sector. They should be considered equally important in the not-for profit sector A properly prepared employment agreement with senior executives will provide the basis for a positive working relationship with lay leaders. Of course, employment agreements are recommended for […]
Donation of Land by Non-Resident
By Arthur Drache A recently published (but a year or so old) ruling letter from the CRA deals with the donation of land in Canada by a non-resident where to avoid the capital gains tax, an election was made under under subsection 118.1(6) .[1] This provision allows a donor to elect to make the gift […]
Spring cleaning
By: C. Yvonne Chenier, Q.C Organizations that have Annual General Meetings at this time of the year look forward to new beginnings and welcoming new board members. Well-managed organizations also take stock, do a bit of spring cleaning, and have an eye on the risks that they can or should be managing. Those eager new […]
What Charities Need to Know about Canada’s Anti-Spam Law (CASL)
By Alexandra Tzannidakis, LL.B. CASL is a spam-fighting Act that, among other things, regulates what kind of electronic messages people and organizations can send and under what circumstances. It applies to sending e-mails, text messages, social media, and other forms of electronic message, but not to faxes or phone calls. Ever since it came into […]
Like Pornography – The Court Will Know Major T3010 Inaccuracies When It Sees Them.
By: Adam Aptowitzer In most cases the application of law is conceptually simple the law is transgressed and a punishment applies. Unfortunately, in the charity world nothing is simple. When a charity is found to have transgressed the law the Charities Directorate may decide on a range of options. One widely used mechanism is the […]
Tips on Developing a Reserves Policy
By: Sylvie Lalonde This article is the second of a two part series on maintaining reserves for not-for-profit organizations and charities. The first part dealt with reserves and the duties of directors, while this one will provide some tips on how to develop a reserves policy. You can read the first part of the article […]
Directors’ Responsibilities – Heightened Awareness and Standard
By: Mark S. Anshan In the February newsletter, we discussed the need for updating By-laws and policies as a key element of attaining good governance. A corollary and important issue is the responsibility directors and officers carry in respect of the oversight of the work and operations of the organization. While directors’ fiduciary obligations in […]
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