By Alexandra Tzannidakis Anyone involved with a Canadian charity that operates internationally or sends funds abroad is probably intimately familiar with the considerable restrictions in this area. As with much of the law surrounding charities in Canada, the foreign activities rules are made up a small nucleus of actual statute law surrounded by an ever-growing […]
Reorganizing A Non-Profit/Charity to Secure Efficiency and Stability in Operations – A Current Case
By Mark S. Anshan In a series of articles here and here we discussed the importance of protecting a charity’s assets and organizing its activities to achieve maximum efficiency in operations and effectiveness in engaging with donors and volunteers. Long established charitable organizations sometimes find that they have a number of entities carrying on various […]
Supreme Court Rules Against Director of a Charity
By Adam Aptowitzer As Counsel for Ms. Guindon in her case with the Minister of National Revenue we have kept our readers abreast of developments as the appeal wended its way to the Supreme Court of Canada. On July 31st, 2015 the Supreme Court issued its ruling in the matter thus ending the appeal for […]
Ontario Accessibility Reports Overdue
Under the Accessibility for Ontarians with Disabilities Act (“AODA”) private or non-profit organizations with twenty or more employees are required to file accessibility compliance reports every three years, with the first report having been due December 31, 2014. Each report has questions tailored to an organization’s sector and size and an individual who has the […]
Spotlight on Estate Gifts
By C. Yvonne Chenier, QC The 2015 Canadian federal budget contained good news for the gift planning community. Much has been written about the anticipated results of the exemption from the capital gain tax when someone wants to donate their private company shares or real-estate. Although we can surmise from the budget documents how the […]
Independent Contractor vs. Employee – What you need to know
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). Many charities and not-for-profits, due to limited budgets, are unable to hire employees on a full-time or even part-time basis, so when specific projects arise […]
Canadian Charities take Political Complaints to UN
By Alexandra Tzannidakis Is campaigning for political changes a charitable pursuit? The line between the political and the charitable tends to shift around depending on which country you’re asking: in Australia, since very recently, the answer is a pretty resounding “yes”. In the US, England and Wales, and Scotland, the answer is essentially “yes, but…”. […]
Validating Scholarships Limited by Gender
By Arthur B.C. Drache, CM, QC A recent decision of the Manitoba Court of Queen’s Bench[1] is an interesting exposition of the interpretation of a will clause which offered a large sum of money to the University of Manitoba. But for reasons which will become apparent, the University elected to go to court to get a […]
NQS, GRE and the ITA – Three Letters, Two Concepts, and One Complicated Issue
By Adam Aptowitzer Over a year ago then Finance Minister Jim Flaherty announced that there would be major changes in the way Canadians would be taxed at death. The new system created what was called a Graduated Rate Estate (a “GRE”) which, amongst other things, entitles the estate of a taxpayer to the graduated rates […]
CRA Duly Dispatched
By Adam Aptowitzer Several years ago then Finance Minister Jim Flaherty announced in Budget 2013 that the CRA would begin delaying the assessments of Income Tax returns submitted by Canadians who had participated in certain tax shelters. At the time it was understood that this time was needed to allow the CRA time to audit […]
- « Previous Page
- 1
- …
- 17
- 18
- 19
- 20
- 21
- …
- 44
- Next Page »