By Joel Secter In anticipation of the Ontario Not-for-profit Corporations Act, 2010 (the “new Act”), many Ontario not-for-profit corporations established by letters patent under the Corporations Act (the “old Act”) have turned their minds to reviewing their by-laws. Some have even gone so far as to adopt new by-laws for compliance with the new Act. […]
CRA Releases new GST/HST Info Sheet on Children’s Camps
By Tanya L. Carlton CRA recently released a new and updated Info Sheet (GI-037) on how the GST/HST applies to children’s camps operated by public sector bodies. This Info Sheet applies to all public sector bodies including governments, charities, non-profit organizations, municipalities, universities, public colleges, school authorities and hospital authorities operating overnight and day camps […]
Ecological Gifts and Change of Use Tax
By Arthur B.C. Drache, CM, QC A recent ruling letter 1 from the CRA highlighted what for most is an obscure provisions of the Income Tax Act which related to gifts of ecological property. Section 207.31 of the Act imposes a tax on any charity, municipality in Canada or municipal or public body performing a function […]
Planned Giving Expertise – Now A Necessity
By C. Yvonne Chenier, Q.C. The wrong words in a document such as a will, or an estate administration misunderstanding in today’s legislative environment could cause problems for charities. Although I was one of the early members of the planned giving “allied professionals” network in the 1990’s and have spoken at many conferences and workshops […]
It Gets Better and Better
By Karen J. Cooper The Income Tax Act provides favorable treatment for gifts of ecologically sensitive land, and partial interests in land through the Ecological Gifts Program (EGP). This treatment includes an elimination of taxable capital gains realized on the disposition of ecologically sensitive land and the provision of a tax credit or a deduction […]
CNCA Directors in 3 Acts
By Joel Secter Even the most seasoned volunteer directors are advised to familiarize themselves with the rules under the Canada Not-for-profit Corporations Act (CNCA). While this brief article only covers certain aspects of the law governing federal not-for-profits, it does highlight a few important aspects in the lifecycle of a board member. ACT I – […]
GST/HST For Charities
By Alexandra Tzannidakis GST/HST is a complicated enough topic in general, but for charities the rules are different again. This means that even if you have someone on the board who is familiar with the GST/HST basics, your charity may still not be navigating the system correctly or to its maximum advantage. This article lays […]
Charities and Politics – A Bit of History
By Adam Aptowitzer The current conflagration about charities and their involvement in political advocacy is focused on worries about whether the law is being fairly applied to all organizations. Specifically organizations with a perspective contrary to the current government’s policies feel that they are the subject of a conspiracy. In some cases, particularly for charities […]
Reporting Social Assistance Payments
By Arthur B.C. Drache, CM, QC The CRA recently published its response1 to a letter asking about the treatment of “gift cards” which apparently were received by an individual from a charity…though details were not given. But while the answer probably was not of a lot of help to the individual, the response did set out […]
Volunteering Is Rewarding – But Brings Its Own Hazards
By Adam Aptowitzer Volunteering for a charity can be a rewarding way to help out in the community but it can bring with it a number of legal responsibilities. Legal responsibility is often assigned on the basis of the role an individual serves within an organization. Volunteering, though, can muddy the waters about the position […]
- « Previous Page
- 1
- …
- 21
- 22
- 23
- 24
- 25
- …
- 44
- Next Page »