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Angels We Have Heard On High

December 8, 2015

By C. Yvonne Chenier Last year at this time I was dreaming of sugarplums obviously when I ended my December 2014 article with hope for legislative reform to reduce red tape and help our charity and not for profit clients. Then on budget night in the early months of 2015, I was disappointed as it […]

Filed Under: Articles, Charities - Article Archive Tagged With: C. Yvonne Chenier QC, Charities Directorate, CRA

Federal Continuance – Consequences of Not Filing

December 8, 2015

By Mark S. Anshan October 17, 2014 was a critical date for federally incorporated not-for-profit corporations and charities.  That was the date by which corporations were required to adopt and file articles of continuance under the new Canada Not-for-profit Corporations Act. Failure to have filed for continuance now places those corporations that have not filed and […]

Filed Under: Articles, Charities - Article Archive Tagged With: charities, CNCA, compliance, continuance, corporate, Mark S. Anshan, NPOs

Long-Term Care Facilities May Qualify for Larger GST/HST Rebate

December 8, 2015

By Alexandra Tzannidakis Various charities and non-profit organizations are eligible for a rebate on the sales tax they pay in the process of providing certain types of goods and services (“supplies”). This is called the Public Service Body rebate, and its percentage depends on the nature of the organization and its activities. Most charities qualify […]

Filed Under: Articles, Charities - Article Archive Tagged With: Alexandra Tzannidakis, Charity HST, GST/HST, health care, NPOs

Disclosure Obligations of Labour Organizations

December 8, 2015

By Arthur B.C. Drache, CM, QC One of the most contentious pieces of legislation recently was a private member’s bill, Bill C-377, which required what we believe to be hugely intrusive public reporting by labour organizations. The legislation was so contentious that event the Senate, controlled by the Harper Conservatives, initially amended the bill to […]

Filed Under: Articles, Charities - Article Archive Tagged With: Arthur B.C. Drache CM QC, disclosure, Income Tax Act, legislation, unions

Planned Giving Donors Should Make Sure Strings Are Attached

December 8, 2015

By Adam Aptowitzer Planned giving has been an issue of interest to the charitable sector for several years. The enthusiasm by which the sector has taken up the discussion has permeated the donor community. As a result donations by will are a common occurrence. But if the donor does not monitor developments with the charity […]

Filed Under: Articles, Charities - Article Archive Tagged With: Adam Aptowitzer, donations, planned giving, tax planning

Hope for clarity in all things social enterprise

November 12, 2015

By C. Yvonne Chenier, QC  Now that we have a new federal government in Canada, one may wonder what they will do with the elephant in the room in the not for profit and charitable sector – social enterprise. As has been pointed out before in this newsletter and elsewhere, even though the provincial governments […]

Filed Under: Articles, Charities - Article Archive Tagged With: C. Yvonne Chenier QC

The Need for a Properly Drafted Employment Agreement

November 11, 2015

By Tanya L. Carlton (Note: The following discussion is based on the common law and applies to all provinces except Québec, which is governed by the Civil Code of Québec). Employment agreements play an important role in any employer-employee relationship, even in charitable and not-for-profit organizations. Without a properly drafted employment agreement an organization can […]

Filed Under: Articles, Charities - Article Archive Tagged With: Tanya Carlton

Promises on Third Sector by Liberals

November 11, 2015

By Arthur B.C. Drache, CM, QC  The stunning majority mandate achieved by the Liberal party in the October 19 election means that there will be a lot of attention paid to promises made by the party during the election. While we mentioned these at various times in the past few issues, a reminder is in order […]

Filed Under: Articles, Charities - Article Archive Tagged With: Arthur B.C. Drache CM QC

The Law of Unintended Consequences

November 11, 2015

By Adam Aptowitzer We have written recently about the proposed rules for donating the proceeds from the sale of real estate and private shares (click here to read it). While this provision is the response to much sensible lobbying by some parties in the sector it does not come without side effects. In particular, there […]

Filed Under: Articles, Charities - Article Archive Tagged With: "wind up", Adam Aptowitzer, ecogift, offset tax owing, proceeds from the sale of real estate

“Matchy Matchy” is Back In… But Read the Fine Print

October 15, 2015

By C. Yvonne Chenier, Q.C. The off and on clothing trend called “Matchy Matchy” is seen as wearing an outfit that goes together too well making it looked forced and stylish.  Something similar may very well be underway again at the Government of Canada with the Syria Emergency Relief Fund recently announced by Foreign Affairs, […]

Filed Under: Articles, Charities - Article Archive Tagged With: C. Yvonne Chenier QC, charities, fundraising

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