Charities Directorate Releases Three Positions Via Web Adam Aptowitzer, January 31, 2010 On Issuing Receipts to Other Registered Charities One of the questions which we field most often from growing charities is whether the charity should issue official donation tax receipts to other registered charities (generally foundations) from which they receive grants. While the answer […]
Good News
Good News on Land Transfer Tax in Manitoba and Ontario Adam Aptowitzer, April 04, 2010 Homeowners in most provinces know that the land transfer tax due on purchase of the home can be the straw that breaks the camel’s back as far as affordability goes. Most provinces have a version of the land transfer tax […]
Fund Raising Without A License
FUND-RAISING WITHOUT A LICENCE by C. Yvonne Chenier When door-to-door canvassers knock on my door or telephone solicitors call on the telephone (usually during mealtime), I often query them about their charitable activities and their objectives. Furthermore, I always ask them if they are registered or have a licence to fund-raise. Most of the canvassers […]
Home Office Offers Business Travel Bonus
Home Office Offers Business Travel Bonus Arthur Drache, May 31, 2006 Over recent years, there has been a great trend towards individuals working out of their homes. One reason of course is that the advent of computers, the internet and high speed access has allowed somebody in a home office to have virtually as much […]
Employer Reimbursement for PHSP Premiums
Employer Reimbursement for PHSP Premiums Arthur Drache, September 05, 2006 For many Canadians, the most attractive perk of employment is coverage under a health care plan. Usually with large employers, they enter into such plans with insurers and cover all or part of the employee premiums. These are called private health services plans or PHSPs. […]
CPP Payments Not Always Required
CPP Payments Not Always Required Arthur Drache, July 17, 2007 With the gradual abolition of mandatory retirement, we believe that more and more “older” Canadians will continue to work. One difference from the past is that self-employed people often worked well past the age of (say) 65 whereas mandatory retirement was a hallmark of employment […]
Family Squabbles – The case of First Place vs. Planned Parenthood
Squabbles Within the Family Adam Aptowitzer, June 11, 2008 It is not often that we hear of cases where charities sue other charities but such an occurrence is going on in Ottawa. There are several aspects to the case which might be of interest to charity law practitioners. The Crisis Pregnancy Centre of Ottawa (operating […]
The King is Dead, Long Live the King – The New Corporations Law
The King is Dead, Long Live the King. Adam Aptowitzer, July 09, 2009 After several attempts Parliament has finally passed a new law to replace the Canada Corporations Act (the “CCA”) which was originally passed in 1917. The new Canada Not For Profit Corporations Act (the “NFPCA”) was given Royal Assent on June 23rd, 2009. […]
Deductibility Of Club Dues
Deductibility of Club Dues Arthur Drache, June 16, 2008 One of the most attractive perks of senior employees is receiving membership in a club the fees of which may often be beyond his or her ability to fund. There are two tax issues which are in play. The first is whether the employer can deduct […]
C D Howe Institute Paper
CD Howe Institute Publishes Paper by Adam Aptowitzer on Charity Regulation Adam Aptowitzer, December 17, 2009 Most charities accept the fact that regulation is necessary to ensure that the sector operates in a reasonably acceptable manner. That this regulation should be undertaken by the CRA has basically become unquestioned by the vast majority of Canadians. […]