The Employer Health Tax and Charities Adam Aptowitzer, August 03, 2006 It should not astonish any reader that the imposition of the Employer Health Tax (the “EHT”) in Ontario is fraught with complexities. However, it may come as somewhat of a surprise that the Ontario Ministry of Finance has taken a liberal position in applying […]

Canadian Charities Operating Overseas Adam Aptowitzer, May 31, 2006 Overseas operation is fundamental to the operation of many charities, especially religious charities, and so it is important for these charities to have a good understanding of the law regarding carrying out charitable activities overseas. Given that the government subsidizes registered charities to the extent that […]

Making the Most of Your Assets Adam Aptowitzer, October 20, 2006 Canadians are familiar with making donations of cash or securities and getting a charitable donation tax credit for such donations. However, with the possible exception of artwork and used cars, they are less familiar with getting a tax receipt for donations of assets. Nevertheless, […]

The Giving Spirit Meets the Tax Advisor Adam Aptowitzer, December 04, 2006 This is the time of year where parents spend time with their children, co-workers revel in collegiality, retailers rejoice with their profits, and taxpayers look to generate tax deductions and credits. This year may be particularly beneficial for individuals in the latter category […]

Trick or treat: income trusts and charities Adam Aptowitzer, December 28, 2006 This past Halloween, the federal government perpetrated the biggest trick in Canada when it broke an election promise and changed the taxation of income trusts in Ottawa. The change in the legislation governing trusts was precipitated by the conversion (or anticipated conversion) of […]

It could happen… Adam Aptowitzer, July 20, 2007 Most charities are aware that their year end date is critical for determining their filing deadline and disbursement quota obligations. For charitable trusts the taxation year end is the end of the calendar year while for charitable corporations it is usually set in the by-laws of the […]

Administrative Deregistration – Just the Beginning of Your Problems Adam Aptowitzer, September 11, 2007 The rampant confusion between not-for-profits and charities in Canada has been taking on a new dimension since the Canada Revenue Agency has become more active in deregistering charities for administrative non-compliance. As charity professionals know, there is a distinct difference between […]

Having Your Cake and Eating it Too – Donating Residual Interests Adam Aptowitzer, December 13, 2007 Most people who are familiar with the donation of property to charity do not realize that the bundle of rights that comes with the ownership of property can be divided in different ways. One of the ways to do […]

Tax Harmonization Is Not Music to the Ears Adam Aptowitzer, July 09, 2009 The Ontario attempt to harmonize its provincial sales tax regime with the federal GST has the charity sector struggling to understand the impact these sweeping changes will have on the various types of charities within the sector. Because the Excise Tax Act […]

Looking forward to 2010 Adam Aptowitzer, December 17, 2009 Welcome to another edition of Charity Law Insights at Drache – Tax, Estates and Charity Law. Over the past year we have been involved in several major writing projects of Provincial and National importance which have detracted from the timeliness of our newsletters. That said, we […]