By Tanya Carlton On September 17, 2015, the Ontario Ministry of Government and Consumer Services quietly posted an update on its website in regards to the implementation of the Not-for-Profit- Corporations Act, 2010 (“ONCA”), the new governing legislation for charities and not-for-profits incorporated in Ontario. The ONCA has now been languishing in the legislature for […]
Intelligence Tools and Business Analytics for Improving Performance
By Mark S. Anshan The basic organizational elements that inform how for profits and non profits function, evaluate and improve their operations should essentially be the same. Non profits operate as “businesses” with many of the same attributes as for profit organizations – budgets, staffing, governance, planning, accountability to name but a few. Accordingly, non […]
More on Gifts of Land: The Question of Capital vs. Income
By Karen Cooper A recent decision of the Tax Court of Canada serves as a reminder that not all land is held by a donor on account of capital and that the tax consequences of a particular gift may not be obvious. In Staltari v. The Queen (2015 TCC 123), the Tax Court of Canada considered […]
Green Party’s Complaint Against Debate-Sponsoring Foundation Highlights Increasing Chokehold on Charities
By Alexandra Tzannidakis During this year’s long-haul federal election campaign, the rules about charities’ involvement in political activities have been tested left and right. A major challenge to the interpretation of the rules came from the Green Party, who fought back against the exclusion of their leader, Elizabeth May, from the Munk leaders’ debate on […]
CRA Issues Political Activity Advisory for Charities during Federal Election
By Alexandra Tzannidakis With a federal election coming up on October 19th and the unusually-long campaign period in full swing, the CRA has issued a reminder to registered charities about the restrictions on political activities. The main campaign period take-away is that partisan political activities are outright prohibited. The only political activities that charities can […]
Charity has Charitable Status Revoked for Conferring Undue Benefits on Director
By Tanya L. Carlton On August 17, 2015 the Federal Court of Appeal released their decision in Humane Society of Canada for the Protection of Animals and the Environment v Minister of National Revenue (2015 FCA 178) which confirmed CRA’s decision to issue a Notice of Intention to Revoke (“NIR”) the organization’s charitable status for […]
Paving the Road to Hell – Donating the Proceeds of Private Company Shares and Real Estate
By Adam Aptowitzer In its last annual budget, the Federal Government announced that proceeds from the sale of private company shares and real estate would be free from tax if donated to charity. That is pretty much all they said on the subject. Readers of our budget column will recall that we were somewhat guarded […]
NPOs and Charities That Receive Government Funds Should Know the Risks
By Alexandra Tzannidakis Government contracts and funding agreements can be golden eggs in the non-profit sector, promising a tempting level of income stability for NPOs and charities. Because of the public source of these funds, NPOs may have some nebulous ideas about the government being duty-bound to behave fairly or reasonably towards them. These NPOs […]
Dealing with Donor Benefits
By Arthur B.C. Drache, CM, QC We are getting more and more questions these days from museums, galleries and performing arts organizations[1] about what amount they can issue receipt for when they confer some benefit on donors? In most cases we find that the organizations err on the side of conservatism. We have also found that […]
The Poor are Always With us but how is the word Defined?
By Arthur B.C. Drache, CM, QC Anybody who works within the charitable world will be aware that the “relief of poverty” is one of the classic heads of charity and there are myriad cases which attempt to determine who is “poor”. But the issue can also arise very indirectly…which is what happened in a recent municipal […]
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