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Demystifying Joint Ventures

February 21, 2018

By:  Adam Aptowitzer Readers of this newsletter will easily recall that charities must maintain control and direction over all of their funds, particularly on projects outside of Canada’s borders. Typically, where the Canadian charity is supplying 100% of the funds, yet working with a foreign intermediary, the relationship is structured as a principal/agent relationship. However, […]

Filed Under: Articles, Charities - Current Articles Tagged With: Adam Aptowitzer, Drache Aptowitzer LLP, joint venture, joint venture agreements

Function and Form

January 17, 2018

By: Adam Aptowitzer A recent decision of the Tax Court illustrates a concept whose importance is only matched by the universality to which it is ignored. The case of Lichtman involved a number of Orthodox Rabbis teaching at an Orthodox Jewish school in Vancouver. The Rabbis claimed what is known as the “Clergy Residence Deduction” […]

Filed Under: Articles, Charities - Current Articles Tagged With: Adam Aptowitzer, agreements, clergy residence deduction, contracts, Drache Aptowitzer LLP, legal documents

Donating As the Path of Least Resistance

November 21, 2017

By: Adam Aptowitzer In writing on the donation of capital assets such as publicly traded securities we often describe the adjusted cost base in static terms. Indeed, when discussing donations of assets where there is no tax on the disposition, such as publicly traded securities, certified cultural property or environmental property the cost base is […]

Filed Under: Articles, Charities - Current Articles Tagged With: ACB, Adam Aptowitzer, adjusted cost base, capital assets, donating, donation of capital assets, Drache Aptowitzer LLP, variable cost base

Opportunity is Knocking for Charities Sector- LOUDLY

October 12, 2017

By: Adam Aptowitzer The tax proposals currently the subject of much public discussion have more or less bypassed the charities sector. Indeed, the changes will not directly affect the regulation of donations or the charities themselves. However, indirectly, the reduction of taxable income in the hands of Canadians will undoubtedly lead to a reduction in […]

Filed Under: Articles, Charities - Current Articles Tagged With: Adam Aptowitzer, C.D. Howe Institute, charitable tax credits, donate shares, donation, opportunity for charities sector, private shares, privately held securities, tax credits

Small Change Large Consequences

September 14, 2017

Ontario’s Regulatory Change to the Payment of Directors By: Adam Aptowitzer  The system of Charity Law which Canada inherited from Britain upon Confederation was focused on the need to protect charitable property. Part of this system included rules which forbade those with control of such property from benefiting from it. These rules are still in […]

Filed Under: Articles, Charities - Current Articles Tagged With: Adam Aptowitzer, Charities Accounting Act, Director Payment, Ontario Charities, property, undue benefit

Withholding

July 17, 2017

By:  Adam Aptowitzer Charities spend a great deal of time and energy focusing on audits from the Charities Directorate. While this attention on the Directorate is justifiable it is important to recognize that charity regulation is only one function of the Canada Revenue Agency (the “CRA”) and that charities are answerable to the CRA for […]

Filed Under: Articles, Charities - Current Articles Tagged With: Adam Aptowitzer, Charity withholding, non-resident contractors, withholding taxes

Back to the Tax Basics

June 16, 2017

By:  Adam Aptowitzer Lawyers and advisors in the charitable sector often discuss high level tax topics in articles and seminars – but, for many, tax remains a dark and mystical art. Indeed, even those who once professed an understanding of the system may, over time, lose touch with the basics if they do not remain […]

Filed Under: Articles, Charities - Current Articles Tagged With: Adam Aptowitzer, not for profit, provincial tax differences, surtax, tax bracket, tax rates, taxes

Doing the Right Thing

May 23, 2017

By:    Adam Aptowitzer We usually use this space to advise readers on how best to comply with the law, changes in the law, or propose changes in the law. However, CBC reporting on various connections the accounting firm KPMG has with senior members of the tax community – including judges – compels a response. […]

Filed Under: Articles, Charities - Current Articles Tagged With: Adam Aptowitzer, bias, CBC, conferences, Drache Aptowitzer LLP, impartiality, judges, KPMG

Beware the Usual Rules

April 20, 2017

By:  Adam Aptowitzer   Charities and not-for-profits are obviously subject to a layer of laws that are related to their special status. Often overlooked though, is that they are equally subject to the same rules and regulations as other economic actors.  Indeed, sometimes there are linkages between these two worlds making the need for good […]

Filed Under: Articles, Charities - Current Articles Tagged With: Adam Aptowitzer, books and records, CRA, improper T4, source decudtions, voluntary disclosure program, withholding

Rectifying Rectification – The Supreme Court Goes Back to Basics in Fairmont Hotels

March 20, 2017

By: Adam Aptowitzer The recent Supreme Court of Canada decision in Canada v. Fairmont Hotels Inc.[1] is of interest to the entire legal community but of perhaps particular importance in the tax world. The case dealt with the concept of rectification – usually only examined in detail in the first year of law school. Rectification […]

Filed Under: Articles, Charities - Current Articles Tagged With: Adam Aptowitzer, Drache Aptowitzer LLP, rectification, tax, tax consequences

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