Drache Aptowitzer LLP

Tax and Charity Lawyers for Charities, Not for Profits, and Individuals in Canada

Drache Aptowitzer LLP is honoured to be included in the 2019-2020 edition of the Canadian Lawyer Magazine's listing of
Top 10 Tax Boutiques in Canada


  • Charities & NFPs
  • Tax Disputes
    • Successful Tax Cases
  • Corporate Law
  • Articles
    • Charities – Current Articles
    • Charities – Articles Archives
    • Newsletter Archives
  • News
    • News Archives
  • About Us
    • Adam Aptowitzer
    • Alexandra Tzannidakis
    • Arthur Drache C.M., Q.C.
    • Lex Klombies
    • Karen Cooper
  • Contact Us
You are here: Home / Archives for Adam Aptowitzer

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

Charities – Part of the Great Underbanked?

March 21, 2019

Every so often the media reports that there are people in the world who do not have access to banking services, the so-called “underbanked”. For those of us in Canada, it is almost impossible to imagine such a situation, given the ubiquity of our banks and the plethora of services that they offer. However, for […]

Filed Under: Articles, Charities - Current Articles Tagged With: Adam Aptowitzer, Common Reporting Standard, CRS, derisking, Drache Aptowitzer LLP, Not for Profits, not-for-profit organizations, overseas, SAEFAI, Standard for Automatic Exchange of Financial Account Information, underbanked

Retail Therapy for Governments

March 19, 2019

Retail Therapy for Governments by: Adam Aptowitzer Pre-election budgets can be predictable in their spending, but in certain circumstances budgets are predictable because they spend. Budget 2019 falls into this unusual class of retail therapy because government revenues are pouring in yet this is a pre-election budget (and this is a Liberal government). Consequently, extra revenues […]

Filed Under: Budgets, Charities - Current Articles Tagged With: Adam Aptowitzer, Budget 2019, FATF, GIS, tax

Nothing is More Opaque than Absolute Transparency

March 19, 2019

Nothing is More Opaque than Absolute Transparency[1] By: Adam Aptowitzer It is no secret that Canada often legislates on the basis of its international commitments. What Canadians often do not realize is that Canada also legislates on the basis of international pressure on it. Such is the case with recent amendments to the Income Tax Act […]

Filed Under: Charities - Current Articles Tagged With: Adam Aptowitzer, corporations, FATF, transparency

No Good Deed Goes Unpunished

October 19, 2018

Readers of a certain age will recall the damage and the aftermath of Hurricane Katrina.  Hurricane Katrina hit the Gulf Coast of the United States in August 2005.  In the aftermath of the Hurricane the levees in New Orleans broke and flooded much of the city.  The damaged areas were primarily the poorer parishes of […]

Filed Under: Articles, Charities - Current Articles Tagged With: Adam Aptowitzer, Brad Pitt, charities responsibilities, duty of care, Hurricane Katrina, liability insurance, make it right

  • 1
  • 2
  • 3
  • …
  • 7
  • Next Page »

DISCLAIMER
Before you send an e-mail to Drache Aptowitzer LLP, please be aware that your communications with us through this message will not create a lawyer-client relationship. Do not send us any information that you or anyone else considers to be confidential or secret unless we have first agreed to be your lawyers in that matter. Any information you send us before we agree to be your lawyers cannot be protected from disclosure.

Email Newsletter

Sign up for our free charity law newsletter

Sign Up Now
View Newsletter Archives
Twitter     Facebook

Contact Us

Calgary 403.536.7442
Ottawa 613.237.3300
Vancouver 604.200.0145
Edmonton 780.800.9956
Toronto 416.900.5572
Montreal 514.800.0484

© 2021 Drache Aptowitzer LLP Privacy Policy Website by Somnia.ca