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Paying for the Privilege of Giving Away Money!

January 26, 2022

The structure of the Income Tax Act is such that if one earns a dollar, one pays taxes on the dollar. If one earns a dollar and gives away the dollar to charity then, in days gone by, the individual is really out of pocket only the after tax amount that they would have otherwise […]

Filed Under: Articles, Charities - Current Articles Tagged With: Adam Aptowitzer, donation, donor, tax, tax bracket

The Case of the Non-Qualifying Sale of the Non-Qualifying Securities

October 18, 2021

Not everyone understands what it is that lawyers do or the technicalities that can sometimes impose themselves on donations to charities. Unfortunately, sometimes it takes the case of a donation gone wrong to illustrate some of the complexities that can accompany large donations. Once such instance recently arose in the Tax Court in the case […]

Filed Under: Articles, Charities - Current Articles Tagged With: Adam Aptowitzer, Large Donation, Non-qualifying Securities, NQs

Information on Information Returns for Ontario

May 10, 2021

Most charities in Canada are focused on their annual T3010 filing with the CRA. Generally, charities incorporated outside of Ontario also have an annual corporate filing with their home jurisdiction. Since 2008, Ontario charities have been able to fulfill this obligation by filing an additional schedule with the T3010 return and the CRA has shared […]

Filed Under: Articles, Charities - Current Articles Tagged With: Adam Aptowitzer, annual return, Corporate Filings, ontario, Ontario Corporations, T3010

Compelling Oral Interviews Without Recording Is a Recipe for a Disaster : Meeting with CRA for Audits

April 30, 2021

We have written previously about the difficulties that arise when CRA conducts oral interviews of taxpayers. While there is clear authority to do so, and indeed merit in having a conversation to explain the nature of a business, all interviews are fraught with danger. This can be as a result of a language difficulty or […]

Filed Under: Articles, Charities - Current Articles Tagged With: Adam Aptowitzer, audit, Auditor, operations, oral interviews, recording

BC Throws a Wrench in the Life Insurance Works

January 20, 2020

People buy life insurance policies for a number of reasons. These reasons may include to fund potential business obligations or to protect a young family. In either case, the purpose of the policy may disappear if the individual outlives the need for which they purchased the insurance in the first place. In the case of […]

Filed Under: Charities - Current Articles Tagged With: Adam Aptowitzer, charity policy, donation of life insurance, financial institutions commission of british columbia, insurance act, insurance act of ontario, life insurance

It’s a Whole New Ball Game for Charities at the FCA

January 15, 2020

Canadians are well used to attending at various tribunals, boards, and panels. The assumption is that the decision makers at these bodies are subject to certain rules to ensure that they operate fairly and come to decisions that are applied legally. Parliament and the various provincial legislatures have set up these quasi-courts to take advantage […]

Filed Under: Articles, Charities - Current Articles, Tax Tagged With: Adam Aptowitzer, court rulings, CRA, federal rulings, tax, tax court

Charities in the Waiting Room

November 18, 2019

Most organizations that are pursuing charitable status are incorporated. Part of the requirement for achieving such status is that the corporation is organized to pursue charitable purposes. But that by itself is not enough for charitable registration and so prospective charities must apply to the CRA for registration. The question then arises about the tax […]

Filed Under: Articles, Charities - Current Articles Tagged With: Adam Aptowitzer, Charitable Status, Charities Directorate, registered charity, tax consequences, waiting for charitable registration

No Equity in Tax Court

October 1, 2019

Those with long memories in the charity sector will recall that the voluntary sector initiative of the 1990’s promoted the introduction of sanctions for offences that were less than revocation. It also advocated that appeals of these sanctions be heard by the Tax Court, and hoped that before long a body of case law would […]

Filed Under: Articles, Charities - Current Articles Tagged With: Adam Aptowitzer, Charity appeal, judicial review, Tax Court of Canada, Voluntary Sector Initiative

This Just In: New Report Recognizes that Not All Charities are Bad Actors. Now someone tell the banks.

September 30, 2019

We have written before about the risks posed to Canadian charities from the international movement of financial institutions towards “de-risking”. De-risking is the response of these institutions to the movement by the Financial Action Task Force (“FATF”) and its related partner entities to force financial institutions to aid in the fight against money laundering and […]

Filed Under: Articles, Charities - Current Articles Tagged With: ACAMS, Adam Aptowitzer, banking sector, charities abroad, charity banking, De-risking, FATF, money laundering

An Ounce of Prevention

June 24, 2019

As lawyers, we are often contacted when a dispute arises amongst members of an association. Inevitably, the dispute will devolve into a review of the legality of the actions of one or both sides. Given that most associations are corporations, there are, in fact, laws which must be followed in order that the authority of […]

Filed Under: Articles, Charities - Current Articles Tagged With: Adam Aptowitzer, Corporate Records

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