Lessons on Political Activity – From New Zealand By: Adam Aptowitzer Over the past few years the charity sector has become used to Federal budget announcements designed to put increased restrictions on its operations. Budget 2012 was exceptional only in that it provided an additional $ 8 million over two years to ensure compliance with […]
Accumulation of Profits in a Non-Profit Organization
Accumulation of Profits in a Non-Profit Organization By Arthur Drache A ruling letter released by the CRA at the end of 2012[1] offers some pithy comments on the situation where a non-profit organization has accumulated significant surpluses. The document has been so redacted vis a vis the factual background that details are sketchy but the […]
Predicting 2013: Thoughts About the Upcoming Year for Charities
Predicting 2013: Thoughts About the Upcoming for Charities By: Adam Aptowitzer In the past we have sworn off predicting developments relating to the charity sector, but 2013 is somewhat different in that several projects that were begun earlier can be expected to mature in the coming 12 months. And so, with more confidence than in […]
How to Structure Community Interest Corporations
How to Structure Community interest corporations By Brent Randall This past May, British Columbia became the first province in Canada to approve a new business model that is focused on the social economy rather than profit. The province’s Business Corporations Act will be amended to include definitions and provisions relating to “community contribution companies”. Nova […]
New Canadian Anti Spam Laws on the Horizon
New Canadian Anti-Spam Laws on the Horizon By Alexandra Tzannidakis Back in 2010, Bill C-28 (Fighting Internet and Wireless Spam) was passed by Parliament and received royal assent. It was expected to come into force in 2012, but delays in drafting the regulations mean that 2012 has come and gone without a coming-into-force date having […]
The Friction Factor
The Friction Factor By C. Yvonne Chenier, Q.C. An American suffragist (Frances E. Willard, 1839-1898) apparently once said: “The world is wide, and I will not waste my life in friction when it could be turned into momentum”. I am not sure exactly what she was referring to but she could easily have meant what […]
T-3010 Mounting Complexity for Charities
T-3010: Mounting Complexity for Charities By Arthur Drache In the olden days, say a dozen or so years ago when the Voluntary Sector Initiative was still underway one of the objects was to simplify the annual report requirements for registered charities. Indeed, serious discussions were held about either exempting small charities altogether or devising a […]
Charitable Receipting Can be a Charity’s Achilles Heel
Charitable Receipting Can be a Charity’s Achilles Heel By Adam Aptowitzer In Greek mythology Achilles was a Greek hero of the Trojan War. Although mortal when born, the goddess Thetis tried to make him immortal by dipping him in the river Styx. Ostensibly to ensure he did not drown, she held him by the heel […]
Feeling Duped Into Donating
Feeling Duped into Donating: Can You Be Protected? By Brent Randall At his pinnacle, Lance Armstrong was one of the most famous athletes in the world and the most dominant professional cyclist ever. His popularity at the time, and his personal story of overcoming cancer, inspired many to contribute to the charity he founded, the […]
New Hope For Taxpayers Caught in Charitable Donation Tax Shelter Schemes
New Hope For Taxpayers Caught in Charitable Donation Tax Shelter Schemes by Alexandra Tzannidakis In November 2012, the Tax Court of Canada added an interesting new twist to the epic story of Canada Revenue Agency versus tax shelters with its decision in Berg v The Queen. The story is an old one. Every year, many […]
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