By Joel Secter The Canada Not-for-profit Corporations Act (CNCA) requires federal non-share capital corporations to prepare and maintain records including, among other things, a register of members, directors and officers. This should be familiar to corporations originally established under Part II of the Canada Corporations Act because it also required them to keep separate registers […]
New CRA Guidance on Ineligible Individuals
By Arthur Drache C.M., Q.C. At the end of August, the CRA published a lengthy Guidance (36 printed pages) dealing with its views on who are ineligible individuals under the charity provisions of the Income Tax Act.1 The ineligible individual provisions in the Income Tax Act came into force on January 1, 2012. These provisions […]
Preparing for the “Big If”
By Adam Aptowitzer It is one of the more interesting aspects of practicing law that allows lawyers to consider the situation when two laws designed for different purposes intersect. Sometimes these differences can cause difficulties but when used creatively they, at times, can be the key to solving difficult problems. One such intersection involves a […]
Charity How-To: What to do when Faced with an Issue of Non-Compliance
By Tanya Carleton When a charity becomes aware that it has been non-compliant with either the Income Tax Act or the common law, it can cause great anxiety within the organization. According to the CRA, however, most non-compliance issues are “unintentional, accidental, and often of low material consequence,” and they encourage charities to disclose any […]
Charity Board Responsibility
By Mark S. Anshan In following several not-for-profit and charity mailing lists, I have noticed there are discussions taking place among individuals serving as directors of charities and foundations expressing concerns about governance and apparent lack of proper controls and accountability. With news of charities coming under review and being subjected to government audits, directors […]
Artists Triumph in Supreme Court
By Joel Secter Canadian visual artists celebrated on Sparks Street in Ottawa after their appeal to the Supreme Court of Canada was allowed from the bench on May 14, 2014.1 They have been embroiled in a legal dispute with the National Gallery of Canada (NGC) since negotiation of a scale agreement with the iconic institution […]
NPOs’ Internal Procedures are Subject to Judicial Review
NPOs’ Internal Procedures are Subject to Judicial Review By Alexandra Tzannidakis Within the microcosm of a not-for-profit organization, where internal bylaws and rules are generated and enforced by the organization itself, it can be easy to lose sight of the fact that there is always an external source of recourse in the form of judicial […]
Ontario Budget Would Hit Higher Income Donors
By Arthur B. C. Drache, C.M., Q.C. As most readers will be aware, Ontario recently underwent a provincial election when it became clear that the Budget brought down on May 1 would be defeated, causing Premier Kathleen Wynne to pull the plug and call for the vote on June 12. Her Liberal party came out […]
Not-for Profits Should Be Doing Some Strategic Thinking
By Adam Aptowitzer Typically, because charities are subject to so much regulation and not-for-profits comparatively little, most focus from the sector tends to fall on the former. However, there are changes both recent and expected that not-for-profits should be planning for. The first and most obvious change is the new suite of corporate laws that […]
The Case of the Disappearing Agent
By Adam Aptowitzer It is not often that the charities community can take instruction from a GST case of the Tax Court, especially when the taxpayer is a numbered company. But the recent case of 2253787 Ontario Inc. v. The Queen1 is an important commentary on the law of agency, and if the principle there […]
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